- Woes of withholding agents — agents’ compliance burden
- OVERWHELMING RELIANCE ON WITHHOLDING TAXES FOR COLLECTION OF INCOME TAX IN PAKISTAN — WHT as the collection backbone
- Abusing withholding provisions — misuse of the withholding machinery
- Automation of withholding tax system — FBR Year Book 2022-23; Rs 1.8 trillion withholding collection in FY23; SWAP and automatic withholding statements
- Automation of withholding tax system — FBR Year Book 2022-23; Rs 1.8 trillion withholding collection in FY23; SWAP and automatic withholding statements
- Beyond Section 165: A Judicially Guided, Technology-Driven Framework for Withholding Tax Enforcement under Sections 161 & 162 — Omitting Section 165; IRIS-data-driven enforcement; case law — MCB Bank, Wise Communication / ATIR 12-step framework, Chawala Footwear
