As I said government must also ensure that people specially salaried person whose income tax is already deducted from salaries and deposited should have option to provide the proof of any withholding tax they paid to their employers, and employers should adjust it against income tax they are deducting from salary. The entrepreneurs always have option to less the withholding taxes from their income tax liability. The people who don't file returns (in other words who don't tell how much they earned, how much tax they paid or haven't paid anything) will not be able to get withholding tax refund - and I don't have any sympathy for those people even if he is my brother.
Unlike GST, ED and indirect taxes, duties and surcharges - Withholding tax (aka Advance Income Tax) isn't extra burden as it's adjustable against income tax, However there should be fast tracked system in place to adjust it against income tax specially for people whose taxes are deducted at source (i.e. Salaried persons) and getting refund in case if someone have paid extra tax (currently FBR take 4-5 months to process the withholding tax refunds). Return filing system should also be integrated to automatically include withholding taxes paid by person on different things as FBR already have this data.