FACILITY OF ACCOMMODATION
The facility of rent-free accommodation provided to the following persons is not taxable:
(a) President of Pakistan
(b) Provincial Governors
(c) Chiefs of staff of Pakistan Army, Navy and Air Force
(d) Corps Commanders
(e) Federal Government Ministers
Judges of Supreme Court and High Courts
FACILITY OF CONVEYANCE AND ENTERTAINMENT ALLOWANCE
The facility of conveyance provided by the Government and entertain- ment allowance given by the government to the following persons is also
exempt from tax:
(a) Provincial Governors
(b) Chiefs of staff, Pakistan Armed Forces
(c) Corps Commanders
(d) Ministers of Federal Government
PERQUISITES RECEIVED BY EMPLOYEE
The following facilities received by an employee by virtue of his
employment are exempt from tax with effect from tax year 2006:
(a) Free or concessional passage provided by employees, their households and dependents.
For example, if Pakistan International Airlines Dfa Ho provides free passage to an employee or members of his family, the facility will not be taxable.
(b) Free or subsidized food provided by hotels and restaurants to its employees during office hours.
(c) Free or subsidized education provided by an educational institution to the children of its employees.
(d) Free or concessional medical treatment provided by a hospital or clinic to its employees.
(e) Any other facility or benefit for which employer does not have to bear any extra cost, if the Board approves it.
