Tax credit in Pakistani tax law

Sections across 5 laws whose headings refer to tax credit. 20 provisions in total, taken from the most recent version of each law.

This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.

Income Tax Ordinance, 2001

14 matching sections in the 2026-06-30 version.

• section 63A: Tax credit for interest paid on low-cost housing loan
• section 64B: Tax credit for employment generation by manufacturers
• section 64D: Tax credit for integration
• section 65: Miscellaneous provisions relating to tax credits
• section 65A: Tax credit to a person registered under the Sales Tax Act, 1990
• section 65B: Tax credit for investment
• section 65C: Tax credit for enlistment
• section 65E: Tax credit for industrial undertakings established before the first day of July, 2011
• section 65F: Tax credit for certain persons
• section 65G: Tax credit for specified industri.al undertakings
• section 100C: Tax credit for charitable organizations
• section 103: Foreign tax credit
• section 168: Credit for tax collected or deducted
• section 236Y: Advance tax on persons remitting amounts abroad through credit or debit or prepaid cards

Income Tax Rules, 2002

2 matching sections in the 2002-06-30 version.

• section 16: Foreign tax credit
• section 19C: Certificate for tax sparing credit

Sales Tax Act, 1990

2 matching sections in the 2026-06-30 version.

• section 8: Tax credit not allowed
• section 9: Debit and credit note

Federal Excise Rules, 2005

1 matching section in the 2023-10-31 version.

• section 14A: Credit and debit notes

Customs Act, 1969

1 matching section in the 2025-06-30 version.

• section 34: Power to give credit for, and keep account-current of duties and charges

Questions

Which Pakistani tax laws deal with tax credit?

5 of the laws published here contain provisions whose headings mention tax credit, across 20 sections in total. The largest number sit in the Income Tax Ordinance, 2001 with 14.

Where is tax credit defined or governed?

There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.