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,
•      (d)  [Omitted]