Dear parents/ guardians Hope you are all healthy and safe from current pandemic situation of COVID-19, due to changes in the income tax ordinance (section 236i), which is applicable from fee session 2020-21 onward, there are some requirements that I want to bring in your notice, The citation of revised section 236I of the Income Tax Ordinance 2001 has been sketched below for your ready reference where documentation required from non-residents/overseas is also mentioned. 236I. Collection of advance tax by educational institutions There shall be collected advance tax from a person not appearing on the active taxpayers' list at the rate specified in Division XVI of Part-IV of the First Schedule on the amount of fee paid to an educational institution. The term “fee” includes, tuition fee and all charges received by the educational institution, by whatever name called, excluding the amount which is refundable. Advance tax under this section shall not be collected from a person who is a nonresident and:- Furnishes copy of passport as evidence to the educational institution that during previous tax year his stay in Pakistan was less than one hundred eighty-three days; Furnishes a certificate that he has no Pakistan-source income; and The fee is remitted directly from abroad through normal banking channels to the bank account of the educational institution. Furthermore, in case of filer, parent / guardian must provide a copy of print showing that the name of parents/guardian (whoever is paying fee), his name is appearing in Active Taxpayer's List (ATL).