Tax Book 2023

(Ben LeoJzBdje) #1

Third, Fifth and Sixth Schedules Chapter- 13


extent of electric vehicles
specific plant and machinery,
duly approved/ certified
and determined by the
Engineering Development
Board (EDB).^


  1. Omitted by FSA, 2022^

  2. 1.Machinery, equipment and spares meant for initial installation, balancing, modernization,^


replacement or expansion of projects for power generation through hydel, oil, gas, coal,
nuclear and renewable energy sources including under construction projects entered into
and implementation agreement with the Government of Pakistan prior to 15th day of January,
2022.


  1. Construction machinery, equipment and specialized vehicles, excluding passenger
    vehicles, imported on temporary basis as required for the construction of project.

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