Exemptions other than Covered in Respective Chapters Chapter- 20
The provisions of section 148, regarding withholding tax on imports, shall not apply in respect of
goods or classes of goods for the execution of contract, imported by contractors and sub-contractors
engaged in the execution of power project under the agreement between the Islamic Republic of
Pakistan and HUB Power Company Limited.- National Highway Authority [U/C 71]
The provisions of this Ordinance shall not be applicable to the M/s TAISEI TAISEI Corporation under
the agreement between National Highway Authority, GOP, which falls under the zero rated regime of
sales tax and registered with sales tax in respect of supply of products, services and equipment.- The ECO Trade and Development Bank [U/C 72]
The provisions of sections 150, 151, 152, 153 and 233 shall not apply in respect of payments made
to The ECO Trade and Development Bank.- Hajj Group Operators [U/C 72A]
This clause has been omitted by Finance Act, 2021.
The provisions of clause (l) and section 21, sections 113 and 152 shall not apply in case of a Hajj
Group Operator in respect of Hajj operations provided that the tax has been paid at the rate of
Rs.3,500 per Hajji for the tax year 2013 and Rs.5,000 per Hajji for the tax year 2014 to 201 7 in
respect of income from Hajj operations.- Hajj Group Operators payments to non residents [U/C 72AA]
The provisions of section 152 shall not apply in case of a Hajj Group Operator in respect of Hajj
operations.- Exemption from tax U/S 148 for industrial Undertakings [U/C 72B]
Omitted by Finance Act, 2020.- Foreign experts [U/C 73]
To mitigate part of the cost of obtaining foreign support to fill productivity gap, income tax payable by
a foreign expert shall be exempted provided that such expert is acquired with the prior approval of the
Ministry of Textile Industry.- Civil Aviation (CCA) [U/C 74]
The provisions of sub-section (8) of section 22 shall not apply to Civil Aviation Authority (CAA) in
respect of the asset transferred for the purpose of the ijara agreement between Pakistan Domestic
Sukuk Company Limited and the Federal Government.- Civil Aviation (CCA) [U/C 75]
The provisions of sub-section (15) of section 22 shall not apply to Civil Aviation Authority (CAA) on
the assets acquired from the Federal Government which were previously transferred for the purpose
of the ijara agreement between Pakistan Domestic Sukuk Company Limited and the Federal
Government:
Provided that depreciation shall be allowed at the written down value of the assets immediately
before their transfer for the purpose of above mentioned Ijara agreement.- Solar PV panels / modules / Renewable sources of Energy [U/C 77]
Provisions of sections 148 and 153 shall not be applicable on import and subsequent supply of items
with dedicated use of renewable sources of energy like solar and wind etc., even if locally
manufactured, which include induction lamps, SMD, LEDs with or without ballast with fittings and
fixtures, wind turbines including alternator and mast, solar torches, lanterns and related instruments,
PV modules along-with the related components including invertors, charge controllers and batteries.- Special Economic Zone at Thar [U/C 78]
Coal Mining and Coal based Power Generation Projects in Sindh—