Income From Salary Chapter- 07
Provided that the reduction under this clause shall be available to so much of the flying
allowance or the submarine allowance as does not exceed an amount equal to the basic salary.
Total allowances by pilots of airlines - Clause (1AA) - withdrawn by Finance Act, 2022
Total allowances received by pilots of any Pakistani airlines shall be taxed at a rate of 7.5%, provided
that the reduction under this clause shall be available to so much of the allowances as exceeds an
amount equal to the basic pay.
Salary income of a full time Teacher or researcher - Clause ( 2 )
The tax payable by a full time teacher or a researcher, employed in a non profit education or research
institution duly recognized by Higher Education Commission, a Board of Education or a University
recognized by the Higher Education Commission, including government research institution, shall be
reduced by an amount equal to 25% of tax payable on his income from salary:
Provided that this clause shall not apply to teacher of medical profession who derive
income from private medical practice or who receive share of consideration received from
patients.