How is advance tax calculated for commercial electricity bills?

Question

My shop has a commercial electricity connection. How is the advance income tax added to my bill calculated, and can it be adjusted later in my return?

Answer 1

For commercial electricity connections, advance income tax is charged as a percentage of your monthly bill.
The rate depends on your filer or non-filer status under section 235 of the Income Tax Ordinance. It appears as a separate line item in your electricity bill.
Yes, if you are a filer, this tax is adjustable against your final income tax liability in your return (subjest to conditions).
Keep your electricity bills as proof for claiming the adjustment.