s. 86

Principle of taxation of individuals

Provisions Governing Persons

Principle of taxation of individuals.— Subject to this Ordinance, the taxable income of each individual shall be determined separately.

Amendment history (1)

Added by the Finance Act, 2010.

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

Source FBR PDF page 155

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.