Servant/Driver/Maid Salaries Paid by Employer Kids Education Reimbursement Car Lease / Ijara Rentals Reimbursement Utility Bills Reimbursement Company Provided Car - Personal Use, 10% of cost of vehicle - Rule 5 Company Provided Car - Business & Personal Use, 5% of the cost of vehicle - Rule 5 Employer Contribution in Provident Fund - Higher of 150,000 or 10% of basic salary - Clause 3a Housing Facility Provided by Employer - Fair market value of the rent - Rule 4 Employer Loan at concessional rate - 10% - Actual Markup Rate (For loan > 1M) - Section 13 Fair Market Value of Asset Transferred Any other perk not covered above

Zakat Paid (Zakat & Ushr Ordinance 1980) - Section 60 Deductible Allowance for Education Expenses - Section 60D Medical Allowance Exemption - 10% of basic salary if medical facility is not provided - Clause 139

Annual Token Tax - Section 234 Vehicle Purchase (Manufacturer) - Section 231B Cash Withdrawal - Section 231AB Electricity Bills (specific conditions) - Section 235 Property Purchase - Section 236K Property Sale - Section 236C Foreign Card Transactions - Section 236Y Telephone/Mobile/Internet Bills - Section 236 Functions/Gatherings - Section 236CB