Filing & Compliance · Section 165 · Tax Year 2026-2027
Withholding Statement Reconciliation Calculator
Total what you withheld across each section, compare against what you deposited, and catch a short deposit before you file.
| Section | Payments made | Rate % | Tax due | Deposited | Gap |
|---|---|---|---|---|---|
| Sec 149 | Rs 0 | — | |||
| Sec 153(1)(a) | Rs 0 | — | |||
| Sec 153(1)(b) | Rs 0 | — | |||
| Sec 153(1)(c) | Rs 0 | — | |||
| Sec 155 | Rs 0 | — | |||
| Sec 150 | Rs 0 | — | |||
| Any other withholding section | Rs 0 | — |
Non-filer payments attract higher rates — adjust any row's rate to match what you actually applied.
Step by step
How to reconcile
Enter payments per section
Gross amounts you paid out that carried withholding.
Confirm each rate
Filer or non-filer, and effective rate for slab-based sections.
Enter what you deposited
From your challans, per section.
Close any gap first
Deposit the shortfall before filing to avoid surcharge.
Reading the result
A short deposit becomes your liability
A withholding agent who deducts tax and does not deposit it, or fails to deduct it at all, can be held personally liable for the amount under Section 161 — with default surcharge on top. The obligation does not stay with the person whose payment was short-deducted.
That is what makes the reconciliation worth doing before filing rather than after. A gap found now is a payment; the same gap found in an audit is a recovery order against you.
Deducted, deposited and declared are three different things
They usually match. When they do not, the mismatch is informative:
- Deducted more than deposited — money withheld and not paid over. The most serious of the three.
- Deposited more than declared — usually a challan posted to the wrong section or period, recoverable once traced.
- Declared more than deducted — often a rate applied to a payment that was exempt or covered by a lower-rate certificate.
Where this stops
This totals what you enter, section by section. It cannot confirm that the rate you applied was the right one for that payee — filer status on the transaction date, exemption certificates and reduced-rate certificates all change the correct figure, and only your records show which applied.
FAQs
Withholding reconciliation FAQs
What is the Section 165 withholding statement?
A withholding agent must file a statement reporting every payment from which tax was collected or deducted, the tax withheld, and the parties involved. It is filed periodically through IRIS and must reconcile with the tax actually deposited via challan.
Why reconcile before filing?
The statement declares what you withheld. If you deposited less than the statement shows, the gap is visible to FBR immediately and exposes you to recovery of the shortfall plus default surcharge under Section 205, and potentially penalty. Finding the gap first lets you deposit and correct it before filing.
Why are some rates pre-filled and others blank?
Sections with a single flat filer rate are pre-filled with the rate used by this site's dedicated calculators for that section. Salary and rent are taxed on progressive slabs, so no single rate exists — enter the effective rate you actually applied. Non-filer payments attract higher rates, so adjust any row accordingly.
What if I over-deposited?
An excess usually means a posting error, a challan credited to the wrong period or the wrong section, or tax deposited for a payment not yet reported. Trace it before filing — an unexplained excess is as likely to be a data problem as a genuine overpayment.
Does this cover sales tax withholding?
No — this covers income tax withholding under the Income Tax Ordinance. Sales tax withheld as a withholding agent is reported separately in the sales tax return.
Related tools
Found a short deposit?
Work out the default surcharge that accrues on late-paid tax.
Open Default Surcharge Calculator