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s. 60A

Workers’ Welfare Fund

Tax On Taxable Income

Workers’ Welfare Fund.— A person shall be entitled to a deductible allowance for the amount of any Workers’ Welfare Fund paid by the person in tax year under Workers’ Welfare Fund Ordinance, 1971 (XXXVI of 1971) or under any law relating to the Workers’ Welfare Fund enacted by Provinces after the eighteenth Constitutional amendment Act, 2010:
Provided that this section shall not apply in respect of any amount of Workers’ Welfare Fund paid to the Provinces by a trans-provincial establishment.
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.