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s. 9

Taxable income

Tax On Taxable Income

Taxable income.—The taxable income of a person for a tax year shall be the total income under clause (a) of section 10 of the person for the year reduced (but not below zero) by the total of any deductible allowances under Part IX of this
Amendment history (5)
  • Inserted by the Finance Act, 2012.
  • Clause (b) substituted by the Finance Act, 2002. The substituted clause (b)
  • Clause (c) substituted by the Finance Act, 2002. The substituted clause (c)
  • Clause (d) substituted by the Finance Act, 2002. The substituted clause (d)
  • Clause (e) substituted by the Finance Act, 2002. The substituted clause (e)

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

Source FBR PDF page 47

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.