INCOME TAX RULES, 1982 - PakSearch.com

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PART II
DETERMINATION OF INCOME
CHAPTER A.-SALARY

3. Valuation of Perquisites, allowances and benefits.

4. House Rent allowance receivable in cash.

5. Rent-free un-furnished accommodation.

6. Rent free furnished accommodation.

7. Accommodation hired by the employee with rent payable by the employer.

8. Accommodation provided at a eoncessional rate.

9. House Rent Allowance receivable in addition to accommodation etc.

10. Conveyance allowance receivable in cash with no conveyance facility.

11. Conveyance provided exclusively for personal or private use.

12. Additional conveyance allowance.

13. Conveyance used partly for personal and partly for business purposes.

14. Conveyance used exclusively for business purposes.

15. Free or Concessional Passage for travel abroad or within Pakistan.

16. Entertainment Allowance.

17. Medical expenses etc.

18. Other Benefits.

18A. Valuation of perquisites, allowances, benefits where salary is Rs. 300 000 or more.

18B. Valuation of perquisites received in kind.

CHAPTER B.-INCOME FROM HOUSE PROPERTY

19. Unrealised rent to be allowed as deduction.

CHAPTER C.- INCOME FROM BUSINESS OR PROFESSION

20. Deduction of Head Office expenditure in the case of non residents.

21. Entertainment Expenditure.

22. Particulars required to be furnished for claiming Depreciation Allowance etc.

23. Income from Royalties or Fees from Technical Services.

24. Determination of Income attributable to operations carried out in Pakistan by non-residents and to transactions with non-residents.

25. Income which is partially agricultural and partially from business.

CHAPTER D.- INCOME FROM OTHER SOURCES

26. Valuation of taxable perquisites, benefits, allowances and annuities, etc., in the case of part time directors etc.

PART IIA

26A. Rules for Decleartion of undisclosed Income and Payment of tax thereon.

26C. Conditions.

26D. Explanation.

26E. Exceptions.

26F. Form of declaration of undisclosed income/assets.

26G. Undisclosed income to be Charged to tax.

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