withholding tax sec 153 on payment to proprietor

[accounty]

Sub section (9) of section 153 of income tax ordinance define what is mean by prescribed person or from what sort of payment withholding tax against section 153 will be deducted.

The proprietor or individual business person is not listed there, is the payment to an individual business person or proprietor is exempt from deducting withholding tax against section 153.

Can any body help please.

[LapTop]

Individual or proprietor is not withholding agent for the payment of U/S 153.

[faisal_desperado]

<blockquote id="quote"><font size="1" face="Verdana, Arial, Helvetica, san" id="quote">quote<hr height="1" noshade id="quote"><i>Originally posted by LapTop</i>
<br />Individual or proprietor is not withholding agent for the payment of U/S 153.
<hr height="1" noshade id="quote"></font id="quote"></blockquote id="quote">

Dear,
You have misinterpreted question asked by accounty.

Dear Accounty,
<b>Prescribed person</b> has been defined as any person who has been authorized to deduct / withhold tax under section 153.

Any payment made to any person, whether Properitor, partnership concern or company, is subjected to the withholding tax under section 153, provided that the deducting agent is a prescribed person.

In this regard, payment made to properitor/individual busniess is also subjected to tax deduction provided that the payment exceeds the limit provided in the ordinance.

Best Regards,