The National Board of Revenue (NBR) has framed rules regarding tax deducted at source (TDS) in line with the new income tax law that came into effect last month.

"The rules will help the withholding tax deducting authorities, including companies, to cut and deposit the tax to the state coffer without ambiguity," said a senior official of the NBR.

The new rule on TDS became effective on July 1.

As per the new rules, taxpayers will be able to know the withholding tax rates against various sources of their incomes separately.

From the rule, importers will also be able to know advance income tax rate against imports of various products, said the official.

The rules have also incorporated formats of withholding tax returns for the convenience of taxpayers.