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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual Guidance by country: Pakistan: Admissible and inadmissible taxes

Admissible for credit under the agreement:

Income tax, including agricultural income tax levied by the provinces or states, but not including in the case of mineral extraction activities any royalty paid on gross production values.

Supertax (abolished from 1 July 1992).


2 per cent levy under Workers’ Welfare Fund Ordinance 1971.