Could someone please explain that when CGT will be paid by the seller? At time of transferring or at the time of submitting the annual return.
CGT is to be paid at when you submit annual tax returns. Unless Govt changes it through some ordnance, which is not likely to happen.
Seller will only pay FBR of 1% if filer and 2% if non-filer as per the new market values at the time of transfer.
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