231 |
Corporate Income Tax reduced to twenty percent for foreign direct investment in industrial undertaking |
Tax Incentive |
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Industry |
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232 |
Accelerated depreciation to alternate energy projects |
Tax Incentive |
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Power |
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233 |
First year investment allowance for industrial undertakings manufacturing cellular mobile phones |
Tax Incentive |
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Electronics |
|
234 |
First year investment allowance for industrial undertakings in specified rural and under developed areas |
Tax Incentive |
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Industry |
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235 |
Corporate Income Tax exemption for Profit and gains derived by a start–up as defined in clause (62A) of section 2 for the tax year in which the start-up is certified by the Pakistan Software Export Board and the following two tax years. |
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Information Technology |
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236 |
Corporate Income Tax exemption for [(133) Income from exports of computer software or IT services or IT enabled services upto the period ending on 30th day of June, [2025:] [“Provided that eighty per cent of the export proceeds is brought into Pakistan |
Tax Incentive |
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Telecommunications |
|
237 |
Corporate Income Tax exemption for electric power generation projects |
Tax Incentive |
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Power |
|
238 |
Corporate Income Tax exemption for industrial undertakings green field industrial undertaking is not formed by the splitting up or reconstitution of an undertaking already in existence or by transfer of machinery or plant from an undertaking established |
Tax Incentive |
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Industry |
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239 |
Corporate Income Tax exemption for industrial undertakings manufacturing cellular mobile phones |
Tax Incentive |
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|
Electronics |
|
240 |
Corporate Income Tax exemption for industrial undertakings set up in the Provinces of Khyber Pukhtunkhwa and Baluchistan |
Tax Incentive |
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Industry |
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