Income from Salary | INSPECTOR INLAND REVENUE

Salary means ______

Salary includes ______

Following amounts also constitute salary:

Pensions and annuity are ________ income.

Tax chargeable on an employee’s salary also becomes the part of salary if;

Deduction of expenditure against salary income is ________

An amount or perquisite shall be treated as received by an employee from any employment if paid:

Section ________ of the ITO 2001 deals with Salary

If a motor vehicle is provided by an employer to an employee wholly for private use of the employee, _____ of the cost to the employer for acquiring the motor vehicle or fair market value of the motor vehicle if the motor vehicle is on lease.

If a motor vehicle is provided by an employer to an employee partly for private use of the employee, ______ of the cost to the employer for acquiring the motor vehicle or fair market value of the motor vehicle if the motor vehicle is on lease.

Provision of free medical or reimbursement of medical expense is ________.

Any medical allowance is _____ if it does not exceed 10% of basic salary and the facility of free medical treatment or reimbursement of expenses is not provided.

The valuation of accommodation for purpose of inclusion into salary where accommodation is provided by the employer shall be:

Salary is taxed on receipt basis however it can be taxed on due basis if the Commissioner is satisfied that:

Tax on salary is deducted under section _______ of the ITO 2001.

Salary paid by or on behalf of Federal Government, a provincial government or a local government in Pakistan is _______ if paid abroad.

The rate of tax on arrears of Salary may be ________.

In case a salaried individual receives two pensions:

Provident fund is exempt from tax except

Where a citizen of Pakistan leaves Pakistan during a tax year and remains aboard during that tax year and remains aboard during that tax year any income chargeable under the head Salary earned by him outside Pakistan during that year shall be ______

The salary of employees of United Nations is ______

The salary received by the employees of foreign government is ________

Salary income of non-Pakistan employees of Agha Khan Development Network _______

Tax concession to a full-time teacher, researcher employed in a non-profit education or research institution duly recognized by HEC is _______

Any income chargeable under the head salary received by a Pakistani sea farer is exempt if:

Any special allowance to meet expenses wholly and necessarily incurred in the performance of duties of an office is exempt except:

Following perquisites received by an employee by virtue of his employement are exempt:

The perquisite represented by the right to occupy free of rent residence is exempt for ______.

The perquisite represented by free conveyance provided and entertainment allowance granted by government to _____ is exempt from tax.

Where the taxable income in a tax year, other than income on which the deduction of tax is final, does not exceed one million rupees in the case of a taxpayer of the age of not less than 60 years. The tax liability on such income shall be reducted by_______

Where the taxable income in a tax year, other than income on which the deduction of tax is final, does not exceed one million rupees in the case of a disabled taxpayer, the tax liability on such income shall be reduced by _________.