s. 27

Employee training and facilities

Tax On Taxable Income

Employee training and facilities.— A person shall be allowed a deduction for any expenditure (other than capital expenditure) incurred in a tax year in respect of—
(a) any educational institution or hospital in Pakistan established for the benefit of the person’s employees and their dependents;
(b) any institute in Pakistan established for the training of industrial workers recognized, aided, or run by the Federal Government or a Provincial Government or a Local Government ; or (c) the training of any person, being a citizen of Pakistan, in connection with a scheme approved by the Board for the purposes of this section.

Amendment history (7)

The word “activities” substituted by the Finance Act, 2002
Inserted by the Finance Act, 2003.
The words “Central Board of Revenue” substituted by the Finance Act, 2007.
The words “local authority” substituted by the Finance Act, 2008.
substituted by the Finance Act, 2004.
Sami colonsubstituted by colon and thereafter the new proviso added through Finance Act, 2020
Proviso added through Finance Act, 2020 dated 30 June, 2020

Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.

Source FBR PDF page 79

Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.