Exemptions other than Covered in Respective Chapters Chapter- 20
19 Exemption to non-residents on securities36A Bahbood Savings Certificate or Pensioner’s Benefit Account36B TO
36ENon application of sections 15 0 & 15138 No tax deduction on special purpose vehicle for securitisation38A Non-application to Ventures Capital Companies38C Non-application of tax deduction from dividend income by Islamic Development Bank42 Exemption from presumptive tax for certain services for sea-port and infrastructure projects43A Exemption from deduction on supply of petroleum products imported by the same person.43B Payments received on sale of air tickets by travelling agents43C Payments received on supply of petroleum products43D Payments for rendering or providing by carriage services43E Exemptions to goods transport contractors paying 2.5% tax43G Non application of provision of section 15345 Exemption from presumptive tax for purchases by manufacture-cum-exporter45A 1% WHT on supplies etc. to textiles, carpets, leather, surgical goods, and sports good
sector46 Exemption from presumptive tax for oil distribution and refining46A Exemption from presumptive taxation for manufacturers for iron and steel, individuals or
AOP46AA Exemption to various persons from the provisions of section 153 in respect of payments
made for sale of goods and rendering services47A Relief for commercial importer-cum-supplier47B Payments to NIT, REIT etc47C Exporter of cooking oil or vegetable ghee to Afghanistan47D Cotton ginners56 Withholding tax on various imports56B Commercial importer U/S 14856C Person file return of total income U/S 153 & 16956D Person file return of total income of contract receipts56E Person file return of total income of gross amount of services56F Person file return of total income of gross amount of commission or discount56G Person file return of total income of gross amount of commission57 Companies operating large import houses57A Large import houses59 Withholding tax on profit on debt