WithHolding Agents are those who collect tax on behalf of FBR and deposit in Government Accounts. Every incorporated Company is WHT Agent in Pakistan. While in case of AOP And sole Proprietor whose turnover is more than 50 Million fall in WHT Agent list.

Section 153(9) of Income Tax Ordinance 

In this section, –
“prescribed person” means –
(a) the Federal Government;
(b) a company;
(c) an association of persons constituted by, or under law;
(cc) a non-profit organization;
(d) a foreign contractor or consultant;
(e) a consortium or joint venture;
(f) an exporter or an export house for the purpose of sub-section (1A);
(g) an association of persons, having turnover of fifty million rupees or above in tax year 2007 or in any subsequent tax year .
(h) an individual, having turnover of fifty million rupees or above in the tax year 2009 or in any subsequent year.
“services” includes the services of accountants, architects, dentists, doctors, engineers, interior decorators and lawyers, otherwise than as an employee.
“sale of goods” includes a sale of goods for cash or on credit, whether under written contract or not “manufacturer” for the purpose of this section means, a person who is engaged in production or manufacturing of goods, which includes-
(a) any process in which an article singly or in combination with other articles, material, components, is either converted into another distinct article or produce is so changed, transferred, or reshaped that it becomes capable of being put to use differently or distinctly; or
(b) a process of assembling, mixing, cutting or preparation of goods in any other manner.”