Income tax deduction from payments issued to Citizens Community Boards (CCBs) for section 153 (1) (c) and 161 development projects, hence failure to pay tax, thus deducting deductions from citizens Income tax will have to be deducted from the payment issued. The community board for development projects, but failing to fulfill its legal responsibility, has been advised by the examiner's adviser that the Citizens Community Board, which does not belong to the televised municipal administration in connection with the demand, and the C CB is paid by the district government. (District Council); Since the Tehsil Municipal Administration was not responsible for withholding tax. After the dissolution of the selected tehsil administration, the tehsils in Punjab were no longer separate administrative and financial institutions of the tehsil municipal administration, headed by an administrator appointed by the provincial government. The work of the district administration and the administration of the DCO, the responsibility of any tax, was the internal matter of the district administration, in which the municipal administration of the tehsil was a component. The process of collecting the withholding tax from the EDO will not directly benefit from the allocation or funding from the provincial government. No lawyer for the investigator can provide evidence that the Citizens' Urban Community Board was registered with the district government. The counsel for the E-Adviser had even said that the collection of tax collection was reviewed by the Tehsil Municipal Administration which was filed in connection with the relevant appeal, even by the Commissioner on time restriction.