Non-Resident Income

Exemptions under this section +

  1. The provisions of section 152 shall not apply to special purpose vehicle referred to in clause 99B of Part I of Second Schedule
  2. Islamic Development Bank
  3. International Finance Corporation
  4. Asian Development Bank
  5. The ECO Trade and Development Bank
  6. A Hajj Group Operator in respect of Hajj operations
  7. The Second Pakistan International Sukuk Company Limited, the Third Pakistan International Sukuk Company Limited and The Pakistan Global Sukuk Programme Company Limited
  8. The persons mentioned in Table 1 of clause (66) of Part I of the Second Schedule as recipients of payment. Provided that such persons shall continue to perform functions as withholding and collecting agent under the aforesaid provisions