FORM – B (Section 7E) Declaration of Non-Residency by Non-Resident Pakistanis – Complete Guide for DHA Property Owners
Introduction
With the implementation of Section 7E of the Income Tax Ordinance read with Section 236C(2A), property transactions in Pakistan—especially in DHA Lahore—now require additional compliance from Non-Resident Pakistanis (NRPs). One of the most important documents introduced for this purpose is FORM – B: Declaration of Non-Residency by Non-Resident Pakistanis.
This form plays a crucial role in property transfer, sale, registration, and verification with authorities such as DHA and FBR. At Islam-Estate® (DHA Authorized Company), we guide overseas Pakistanis through the complete legal and taxation process to ensure smooth property transactions without delays or penalties.
What is FORM – B (Section 7E)?
FORM – B is a legal declaration submitted by Non-Resident Pakistanis to confirm their non-residency status for tax purposes. This declaration is required under:
- Section 7E – Capital Value Tax on immovable property
- Section 236C(2A) – Advance tax on property transfer
The form verifies that the applicant does not qualify as a resident for the relevant tax year, thereby exempting or adjusting the tax liability accordingly.
Why is FORM – B Important for DHA Property Transactions?
DHA authorities strictly follow FBR taxation laws. Without FORM – B:
- Property transfer may be delayed or rejected
- Excess 7E tax may be charged
- File or plot mutation can be blocked
- Overseas sellers may face unnecessary tax deductions
FORM – B ensures that NRPs are protected from unjust tax application and that the transaction remains legally compliant.
Who Needs to Submit FORM – B?
FORM – B is required if:
- You are a Non-Resident Pakistani
- You are selling, transferring, or registering property in DHA
- Your stay in Pakistan is less than 120 days in a tax year
- Your income is not taxable in Pakistan
- You hold NICOP or overseas CNIC
- The property is commercial or residential
Details Required in FORM – B
The form typically includes the following information:
Applicant Information
- Applicant Name
- CNIC / NICOP Number
- Overseas Address
Property Details
- Plot / File / House Number
- Block & Phase (e.g., DHA Phase 6, Phase 11, Rahbar, etc.)
- Marla or Kanal size
- Commercial or Residential category
Tax Declaration
- Confirmation of non-residency
- Period of stay inside Pakistan
- Overseas tax residency status
- Verification under Section 7E & 236C(2A)
Verification & Attestation
- Signature of applicant
- Oath Commissioner / Consular Attestation
- DHA & FBR acceptance
FORM – B Attestation for Overseas Pakistanis
For NRPs living abroad, FORM – B must be:
- Attested by Pakistan High Commission / Consulate
- Or notarized and verified as per DHA requirements
- Submitted along with passport entry/exit pages
Islam-Estate® assists overseas clients with complete coordination, ensuring the form meets DHA Lahore and FBR standards.
Common Mistakes to Avoid
- Incorrect residency period
- Missing passport stamps
- Wrong tax year mentioned
- Unattested declaration
- Incomplete property details
These errors can cause rejection or delays. Always consult a DHA Authorized Company.
Why Choose Islam-Estate® for FORM – B & DHA Property Services?
✔ DHA Authorized Company
✔ Expertise in NRP property matters
✔ Complete handling of Form-B, affidavits & taxation
✔ Residential & Commercial properties in all DHA Phases
✔ Trusted by local & overseas investors
Buy, Sell & Rent Property with Confidence
Whether you are an overseas Pakistani or a local investor, Islam-Estate® ensures that your property transactions are legal, transparent, and hassle-free.
Contact Us Today
islam-Estate®
(DHA Authorized Company)
Buy | Sell | Rent Property / House 🏠 in DHA Lahore
📞 Call / WhatsApp: 0321-4000646
👤 Faraz
🌐 Property Prices & Rates: http://DhaRealEstate.pk
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