Synopsis of Taxes in Pakistan 2026

Synopsis of Taxes in Pakistan 2026 by Mirza Munawar Hussain provides a clear and comprehensive overview of Pakistan’s taxation system, covering income tax, sales tax, and federal excise duty in a single volume. Designed for students, professionals, and tax practitioners, the book explains key concepts, exemptions, procedures, and sector-specific rules in a simple, organized manner. With updated coverage for the 2026 tax year and helpful Q&A sections, it serves as an essential guide for understanding and applying Pakistan’s tax laws effectively.

INCOME TAX
1- Introduction
2- Income Tax Authorities
3- Scope of Tax
4- Exemptions and Concessions
5- Taxation of Persons
6- Salary
7- Provident Fund
8- Income from Property
9- Income from Business
10- Assests and Depreciation
11- Method of Accounting
12- Capital Gains
13- Income from other Sources
14- Insurance Business
15- Oil, Gas and other Mineral Deposit
16- Banking Business
17- Tax Credits
18- Set-off and carry forward of losses
19- Payment of Tax
20- Assessment Procedure
21- Offences and Punishment
22- Refund of Tax
23- Appeals and Revisions
24- Miscellaneous
25- Final Tax Regime & Minimum Tax Liability

ICT SALES TAX ON SERVICES
26- ICT - Sales Tax on Services

SALES TAX
27- Introduction
28- Sales Tax Authorities
29- Scope of Tax
30- Registration
31- Records and Books
32- Returns
33- Offences and Penalties
34- Appeals
35- Refund and Recoveries

FEDERAL EXCISE DUTY
36- Introduction
37- Levy and Collection of Duty
38- Definitions

Questions and Answers