hi, anyone aware of if withholding tax to be paid on FBR rate, or actual/gross at time of sale

where FBR WHT regime under link below reads

– In case of purchase its 1% of the “fair market value” under section 236K but

– 1% of the “gross amount” of the consideration received under section 236C

https://download1.fbr.gov.pk/Docs/2020728147649624WHTRateCard-Amended.pdf

So it appears at time of sale it has to be on ‘gross/actual amount’ for WHT instead of FBR rate.

will be thankful for help. people appears to be naive about that.