The Pakistan Federal Board of Revenue has published Notification S.R.O. 1314(I)/2017 on the amendment of the Income Tax Rules, 2002 regarding the remittance of tax withheld. The amendment provides that for a payment to a non-resident, the amount of tax to be deducted or collected must be remitted at least seven days before the payment is intended to be remitted abroad to the non-resident. Previously, the amount of tax to be deducted or collected was only due before the payment was remitted abroad.