Lahore 24°C
Karachi 29°C
Islamabad 20°C
Zakat
(1) A person shall be entitled to a deductible allowance for the amount of any Zakat paid by the person in a tax year under the Zakat and Ushr Ordinance, 1980 (XVIII of 1980).
(2) Sub-section (1) does not apply to any Zakat taken into account under sub-section (2) of section 40.
(3) Any allowance or part of an allowance under this section for a tax year that is not able to be deducted under section 9 for the year shall not be refunded, carried forward to a subsequent tax year, or carried back to a preceding tax year.
(2) Sub-section (1) does not apply to any Zakat taken into account under sub-section (2) of section 40.
(3) Any allowance or part of an allowance under this section for a tax year that is not able to be deducted under section 9 for the year shall not be refunded, carried forward to a subsequent tax year, or carried back to a preceding tax year.
Amendment history (3)
- Added by the Finance Act, 2003.
- Added by the Finance Act, 2021.
- Added by the Finance Act, 2004.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 118
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.