ITO Section 43 | Foreign government officials

Text of ITO Section 43

Foreign government officials.

Any salary received by an employee of a foreign government as remuneration for services rendered to such government shall be exempt from tax under this Ordinance provided —

     (a) the employee is a citizen of the foreign country and not a citizen of Pakistan;

     (b) the services performed by the employee are of a character similar to those performed by employees of the Federal Government in foreign countries;  [and]

     (c) the foreign government grants a similar exemption to employees of the Federal Government performing similar services in such foreign country,

Explanation of ITO Section 43

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حَسْبِيَ اللَّهُ لاَ إِلَهَ إِلاَّ هُوَ عَلَيْهِ تَوَكَّلْتُ وَهُوَ رَبُّ الْعَرْشِ الْعَظِيمِ

“Allah is sufficient for me. There is none worthy of worship but Him. I have placed my trust in Him. He is the Lord of the Majestic throne.”