Income Tax Articles
Browse all income tax articles for Pakistan — covering ITO 2001 sections, filer vs non-filer rates, property tax, withholding tax, advance tax, and FBR compliance. Updated per Finance Act 2025-26. View Income Tax Guides →
income tax
Exempt Income in Pakistan: What's Tax-Free
Which incomes are exempt from income tax in Pakistan? A plain-language guide to the exemptions under Sections 41–51 …
income tax
Income From Property Section 15
What is taxed as Income from Property in Pakistan? Learn what counts as rent under Section 15, what …
income tax
Unexplained Income Assets Section 111
Bought property or assets that don't match your declared income? Learn how Section 111 of the Income Tax …
income tax
Filer vs Non-Filer Pakistan 2025-26
Filer vs non-filer in Pakistan 2025-26. Exact FBR withholding tax rates on property, vehicles, cash & bank profit …
income tax
Section 115 Persons Not Required to File Return
Section 115 ITO 2001 exempts widows, orphans below 25, disabled persons and non-residents from property/vehicle based return filing …
income tax
Builders Can Avoid 236C Tax – FBR Circular 07 (2026) Explained
FBR Circular 07 (2026) allows builders and developers under Section 7F to apply for exemption from Section 236C …
income tax
50% Capital Gains Tax Reduction Under Clause 9A, Part III, Second Schedule – ITO 2001
Government employees and Armed Forces personnel can claim 50% to 75% reduction in Capital Gains Tax on first …
income tax
Exemption Under Section 236C — Advance Tax on Sale of Property for Armed Forces and Government Employees
Armed Forces personnel, Shaheed families and government employees can claim exemption from Section 236C advance tax on first …
income tax
Purchase of Assets Through Banking Channel — Section 75A, Income Tax Ordinance 2001 Pakistan
Section 75A ITO 2001 requires property above Rs. 5 million and other assets above Rs. 1 million to …
income tax
Benefits of Being a Tax Filer in Pakistan — Complete Guide 2025-26
Discover the real financial benefits of being a tax filer in Pakistan. Filers pay 4.5% vs 11.5% on …
income tax
Section 151 Profit on Debt and Joint Bank Accounts — Rule 81B(5) & 81B(6) Income Tax Rules 2002 Pakistan
Under Section 151 ITO 2001, filers pay 20% and non-filers pay 40% tax on bank profit. For joint …
income tax
Section 236Y — Advance Tax on International Card Payments Pakistan
Under Section 236Y ITO 2001, banks deduct advance tax on international payments made through Pakistani credit, debit and …