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Answer: The requirements of PCB as a Final Tax are: ● Has one source of income only under section 13 of ITA 1967, including Benefits In Kind (BIK) and Value of Living Accomodation (VOLA); ● The PCB is deducted under the Income Tax (Deductions from Remuneration) Rules 1994 or no PCB is deducted because income below the deduction rate (PCB zero); ● Serving the same employer; ● Taxes are not borne by employers; and ● Husband or wife makes separate assessment choices.