Income Tax Ordinance, 2001

CHAPTER-III

TAX ON TAXABLE INCOME PART II HEAD OF INCOME: SALARY

From: 2023-07-01 - To: 0000-00-00 (5) Where, in a tax year, an employee disposes of a right or option to acquire shares under an employee share scheme, the amount chargeable to tax to the employee under the head “Salary” for that year shall include the amount of any gain…