Income Tax Articles

income tax

Advance Tax on Sale to Pharmaceutical Products

Under Clause 24(A) Part II Second Schedule ITO 2001, pharmaceutical manufacturers must collect advance tax of 1% (filer) …

Feb 21, 2026 Read →

Income Tax

Immovable Properties Exempt from Section 7E

Learn which immovable properties are exempt from Section 7E of the Income Tax Ordinance, 2001 in Pakistan. Understand …

Feb 21, 2026 Read →

Income Tax

What is Considered Salary for Tax Purposes?

Learn what is considered salary for tax purposes under the Income Tax Ordinance, 2001 in Pakistan. Understand taxable …

Feb 21, 2026 Read →

Income Tax

Advance Tax on Functions and Gatherings

Learn how advance tax is charged on functions and gatherings in Pakistan under the Income Tax Ordinance, 2001. …

Feb 21, 2026 Read →

Income Tax

List of Withholding Tax Sections Deduction of Tax at Source under the Income Tax Ordinance

Explore the complete list of withholding tax sections for deduction of tax at source under the Income Tax …

Feb 21, 2026 Read →

Income Tax

Foreign source salary of resident individuals

Learn how foreign source salary of resident individuals is taxed in Pakistan under the Income Tax Ordinance, 2001. …

Feb 21, 2026 Read →

Income Tax

Why Do People in Pakistan Want to Become Filers?

Discover why people in Pakistan want to become tax filers. Learn the benefits of filer status, lower tax …

Feb 21, 2026 Read →

Income Tax

Electricity Consumptions - Exemptions for Specific Domestic consumers

Learn about tax exemptions on electricity consumption for specific domestic consumers in Pakistan. Understand eligibility criteria and applicable …

Feb 21, 2026 Read →

Income Tax

Section 153. Payments for Goods, Services & Contracts - ITO, 2001.

Learn how tax is deducted under Section 153 of the Income Tax Ordinance, 2001 on payments for goods, …

Feb 21, 2026 Read →

Income Tax

When the Late Filer will be changed to Active?

Learn when a late filer is changed to active status on the FBR Active Taxpayers List (ATL) in …

Feb 21, 2026 Read →

Income Tax

Heads of Income Pakistan

1. Income from Salary Income received by an individual from an employer under an employer–employee relationship. Includes: Basic …

Feb 21, 2026 Read →

Income Tax

Why the Electricity Bill of Consumer u/s 235 appears in both the tabs like Adjustable / Fixed Tax Regime tab?

Learn why tax collected on electricity bills under Section 235 appears in both Adjustable and Fixed Tax Regime …

Feb 21, 2026 Read →