Income Tax Ordinance 2001
Pakistan's core direct-tax law. This page summarizes commonly used sections in plain English and links each one to a relevant calculator or practical guide.
Quick facts before you use this reference
Best use
Find the right section fast, then jump to the relevant calculator
Good for
Cross-checking tax language before filing or planning
Not a substitute
Always verify exact wording in the latest law when stakes are high
Best companion pages
Income tax slabs, withholding tax rates, and filing guides
Section 4C - Super Tax
High-income and sector-specific super tax reference with the related calculator path.
Section 7E - Deemed income from immovable property
Property-related deemed income reference and related property tax tools.
Section 60 - Zakat
Reference for compulsory Zakat treatment and the related calculator.
Section 113 - Minimum tax on turnover
Turnover-based minimum tax reference and linked calculator.
Section 148 - Tax on imports
Import-stage tax reference with filer and non-filer context.
Section 149 - Tax on salary
Salary withholding reference tied to the salary calculator.
Section 150 - Dividends
Dividend withholding reference and linked calculator path.
Section 151 - Profit on debt
Bank profit and profit-on-debt withholding reference.
Section 153 - Goods, services and contracts
Core withholding regime for business payments.
Section 154A - IT and ITeS exports
Freelance and IT export tax route reference.
Section 155 - Rent
Rental withholding reference and rental tax guide path.
Section 156 - Prizes and winnings
Prize and winnings withholding reference.
Section 231AB - Cash withdrawal
Cash-withdrawal tax reference for non-ATL situations.
Section 231B - Vehicle registration and transfer
Vehicle-related advance tax reference.
Section 236 - Telecom and usage tax
Telephone and internet advance tax reference.
Section 236C - Sale of immovable property
Seller-side advance tax reference for property transactions.
Section 236K - Purchase of immovable property
Buyer-side advance tax reference for property transactions.
Use the law, rates, and filing pages together
Rate reference
Income tax slabs
Move from legal sections into current salary and non-salary slab tables before calculating.
Section-wise deductions
Withholding tax rates
Check filer and non-filer transaction rates after locating the relevant section.
Practical action
File your tax return
Translate section references into actual IRIS disclosure, credits, and annual filing steps.