Companies (Submission of Information regarding Income Tax Return) General Order, 2019

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GOVERNMENT OF PAKISTAN
Securities and Exchange Commission of Pakistan -.-.-.- Islamabad, the 11 th September, 2019 NOTIFICATION S.R.O. 1048 (I)/2019.- In exercise of the powers conferred by sub-section (1) of
section 238 of the Companies Act, 2017 (XIX of 2017), the Securities and Exchange
Commission of Pakistan is pleased to issue the following General Order, namely:-

1. Short title, application and commencement.- (1) This Order shall be called the
   Companies (Submission of Information regarding Income Tax Return) General Order, 2019. (2) This Order shall apply to companies specified in Schedule I annexed to this Order and shall be applicable for the financial year ended/ending on or after June 30, 2019. (3) Words and expressions used but not defined in this Order shall have the same meaning as are assigned to them in the Companies Act, 2017 (Act).
2. Submission of compliance certificate.- (1) Each company specified in Schedule I to
   this Order shall file a compliance certificate with the registrar in the form as specified in
   Schedule II annexed to this Order with respect to its status of compliance with the
   requirements of filing of income tax return under the Income Tax Ordinance, 2001. (2) The compliance certificate shall be signed by the chief executive officer of the company or by the person duly authorized by the company to sign annual return.
3. Penalty for non-compliance.- Any contravention of the requirements of this Order
   shall be an offence liable to penalty as provided under sub-section (2) of section 238 of the Act.
   Schedule I
   [See Clause 2(1)]
   Companies required to comply with the General Order Sr.
   No.
   Company Filing Requirement
   1 A Single Member Company or a Private
   Company having paid up capital of not more than three million rupees where there is no change of particulars in the last annual return filed with the registrar and is not required to file annual return. Complaince Certificate as per Schedule II within time specified in Section 130 of the Act.

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2 A company (other than a company mentioned at Serial No. 1 above) where there is no change of particulars in the last annual return filed with the registrar and is not required to file annual return. Complaince Certificate as per Schedule II shall be filed alongwith Form C (Annual return of companies in case there is no change of particulars since last annual return filed with the registrar ). 3 Companies required to file annual return i.e. where there is change of particulars in the last annual return filed with the registrar. Complaince Certificate as per Schedule II shall be filed alongwith; Form A (Annual return of company having share capital ) OR Form B (Annual return of company not having share capital )
Schedule II
[See Clause 2(1)]
Compliance Certificate
(To be filed as per Clause 2 (1) of the Companies (Submission of Information regarding Income Tax Return) General Order, 2019 ) This is to certify that M/s * ________________ is compliant with the requirement of filing of income tax return under the Income Tax Ordinance, 2001 for the the current tax year i.e. _______________. _____________________ Chief Executive OR Authorized Signatory to file Annual Return by Company Name and Designation Signatures Date: ____________ NOTE:
*Insert the name of the Company
Insert tax year
No. CLD/CCD/PR/11/2017