Property in Pakistani tax law
Sections across 5 laws whose headings refer to property. 39 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.
Sales Tax Rules, 2006
15 matching sections in the 2025-06-30 version.
- section 74: Attachment and sale of property
- section 80: Property liable to attachment and sale in execution
- section 85: Defaulter not to interfere with attached property
- section 91: Property attached how to be dealt with
- section 96: Attachment of movable property which cannot be removed due to certain reasons
- section 97: Storage of seized movable property
- section 99: Attachment of property in custody of public officer
- section 100: Attachment of share in movable property
- section 101: Attachment of property in partnership
- section 123: Application to set aside sale of immovable property
- section 124: Application to set aside sale of immovable property on ground of non-service of proclamation or irregularity
- section 133: Appointment of receiver for immovable property
- section 141: Delivery of property in occupancy of defaulter
- section 142: Delivery of property in occupancy of tenant
- section 148: Delivery of moveable property, debts and share
Income Tax Rules, 2002
11 matching sections in the 2002-06-30 version.
- section 133: Defaulter not to mortgage, etc., any property
- section 139: Property in defaulter’s possession
- section 141: Share in movable property
- section 144: Attachment of property in partnership
- section 170: Application to set aside sale of immovable property on deposit
- section 171: Application to set aside sale of immovable property on ground of non-service of notice or irregularity
- section 180: Appointment of receiver for immovable property
- section 200: Delivery of property in occupancy of defaulter
- section 201: Delivery of property in occupancy of tenant
- section 202: Resistance or obstruction to possession of immovable property
- section 208: Delivery of movable property, debts and shares
Income Tax Ordinance, 2001
10 matching sections in the 2026-06-30 version.
- section 15: Income from property
- section 15A: Deductions in computing income chargeable under the head “Income from Property”
- section 125: Assessment in relation to disputed property
- section 138: Recovery of tax out of property and through arrest of taxpayer
- section 155: Rent of immoveable property
- section 197: Prosecution for disposal of property to prevent attachment
- section 230F: Directorate General of Immovable Property
- section 236C: Advance Tax on sale or transfer of immovable Property
- section 236K: Advance tax on purchase or transfer of immovable property
- section 236W: Tax on purchase or transfer of immovable property
Customs Act, 1969
2 matching sections in the 2025-06-30 version.
- section 3CC: Directorate General of Intellectual Property Rights Enforcement
- section 182: Vesting of confiscated property in the Federal Government
Sales Tax Act, 1990
1 matching section in the 2026-06-30 version.
Questions
Which Pakistani tax laws deal with property?
5 of the laws published here contain provisions whose headings mention property, across 39 sections in total. The largest number sit in the Sales Tax Rules, 2006 with 15.
Where is property 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.