Income tax in Pakistani tax law
Sections across 3 laws whose headings refer to income tax. 47 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
39 matching sections in the 2026-06-30 version.
- section 4: Tax on taxable income
- section 6C: Enhanced rate of tax on taxable income from Federal Government securities
- section 7: Tax on shipping and air transport income of a non-resident person
- section 9: Taxable income
- section 10: Total Income
- section 11: Heads of income
- section 15: Income from property
- section 15A: Deductions in computing income chargeable under the head “Income from Property”
- section 18: Income from business
- section 20: Deductions in computing income chargeable under the head “Income from Business”
- section 39: Income from other sources
- section 40: Deductions in computing income chargeable under the head “Income from Other Sources”
- section 41: Agricultural income
- section 49: Federal Government, Provincial Government, and Local Government income
- section 50: Foreign-source income of short-term resident individuals
- section 51: Foreign-source income of returning expatriates
- section 66: Income of joint owners
- section 69: Receipt of income
- section 72: Cessation of source of income
- section 91: Income of a minor child
- section 99D: Additional tax on certain income, profits and gains
- section 101: Geographical source of income
- section 109: Recharacterisation of income and deductions
- section 111: Unexplained income or assets
- section 113: Minimum tax on the income of certain persons
- and 14 more in the full text
Income Tax Rules, 2002
7 matching sections in the 2002-06-30 version.
- section 15: Foreign income tax
- section 18: Income from royalty
- section 34: Return of income
- section 85: Application for registration as an income tax practitioner
- section 86: Prescribed qualification for registration as an income tax practitioner
- section 87: Registration of income tax practitioners
- section 99: Exclusion from total income of accumulated balances
Finance Act
1 matching section in the 2024-06-30 version.
Questions
Which Pakistani tax laws deal with income tax?
3 of the laws published here contain provisions whose headings mention income tax, across 47 sections in total. The largest number sit in the Income Tax Ordinance, 2001 with 39.
Where is income tax 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.