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
Name of Incentive
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
Type of Incentive
Tax Incentive
Ministry
Agency
Sector
Telecommunications
Sub Sector
Product/Activity
Incentive Details
Description
[(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 in foreign exchange remitted from outside Pakistan through normal banking channels.”]
Explanation.- For the purpose of this clause –
(a) “IT Services” include software development, software maintenance, system integration, web design, web development, web hosting, and network design, and
(b) “IT enabled services” include inbound or outbound call centres, medical transcription, remote monitoring, graphics design, accounting services, HR services, telemedicine centers, data entry operations
[, locally produced television programs] and insurance claims processing.]
