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
Electricity Consumptions - Exemptions for Specific Domestic consumers
Under Section 235 of Pakistan's Income Tax Ordinance 2001, domestic electricity consumers with a valid NTN, timely return …
income tax
Section 153 — Withholding Tax on Goods, Services and Contracts in Pakistan
Meta: Section 153 of Pakistan's Income Tax Ordinance 2001 covers three categories — Clause (a) Sale of Goods …
income tax
Late Filer to Active Filer — How to Upgrade Your ATL Status Under S.R.O. 1638(I)/2024
Under S.R.O. 1638(I)/2024 dated 18 October 2024, Pakistan's ATL is now updated daily. Late filers who file their …
income tax
Five Heads of Income in Pakistan — Complete Guide under Income Tax Ordinance 2001
Under Pakistan's Income Tax Ordinance 2001, all income is classified into 5 heads — Salary (Section 12), Property …
income tax
Why Does Electricity Tax Appear in Both Tabs in IRIS? — Section 235(4) Explained
Under Section 235(4) of Pakistan's Income Tax Ordinance 2001, electricity bill tax for individuals/AOPs with annual bills up …
income tax
If profit on debt exceeds Rs. 5 million, where should it be recorded?
Section 7B(3) of Pakistan's Income Tax Ordinance 2001 excludes profit on debt exceeding Rs. 5 million from the …