1. Information only, not advice

All content on this site, including the plain-language summaries, watch-outs, “good to know” notes and downloadable checklists (together, the “Content”), is general information to help users understand allowable deductions under the Income Tax Ordinance, 2001 and the Income Tax Rules, 2002. It is not legal, tax, accounting or financial advice and must not be relied on as such.

Every taxpayer’s position depends on their own facts, records and the law at the relevant time. Before taking any decision, filing a return or claiming any deduction, you should consult a qualified tax advisor, chartered accountant or legal practitioner.

2. No professional relationship

Using this site, downloading a checklist or sending feedback does not create a client, advisor, fiduciary or any other professional relationship with H.H. & Co., Chartered Accountants, IECNET SKSSS, Chartered Accountants, or any of their partners or staff.

3. Sources and currency of the law

The Content is based on the Income Tax Ordinance, 2001 as amended up to 30 June 2026 (Finance Act, 2026) and the Income Tax Rules, 2002 as amended up to 15 September 2026, as published by the Federal Board of Revenue in its Income Tax Manual.

Tax law changes frequently through Finance Acts, ordinances, SROs, circulars, clarifications and court decisions. Changes made after those dates, and SROs, circulars and case law generally, may not be reflected. Always check the current official text on the FBR website.

The summaries simplify the law and leave out conditions, exceptions and provisos for readability. Where the Content and the official text differ, the official text prevails.

4. Accuracy and completeness

Reasonable care has been taken to prepare the Content, but no representation or warranty, express or implied, is given as to its accuracy, completeness, currency or suitability for any purpose. The Content is provided “as is” and “as available”.

5. Checklists

The downloadable Excel, Word and PDF checklists are working aids only. Answering “Yes” to every point does not mean a deduction will be accepted by the tax authorities, and the checklists do not replace a full review of the law, the facts and the supporting documents.

Any taxpayer name or tax year you type is used only to fill the downloaded file. It is not saved on this site.

6. Limitation of liability

To the fullest extent permitted by law, H.H. & Co., IECNET SKSSS and their partners, staff and collaborators accept no liability for any loss, damage, tax, penalty, default surcharge or other consequence arising directly or indirectly from the use of, or reliance on, the Content or the checklists, or from any error or omission in them.

7. External links

Links to external sites, such as the Federal Board of Revenue and the Sindh Revenue Board, are provided for convenience only. We do not control and are not responsible for their content, availability or privacy practices.

8. Feedback and personal data

Details you submit through the feedback form (name, email, optional mobile number and your message) are sent by email to the site team and used only to read and respond to your feedback. Please do not send CNIC, NTN, passwords, bank details or other sensitive information.

9. Website analytics

This site uses Microsoft Clarity to understand how visitors use the pages (for example, clicks, scrolling and the device type) so that we can improve the site. Clarity uses cookies and similar technologies. For more information, see the Microsoft Privacy Statement.

10. Copyright

The text of the Income Tax Ordinance, 2001 and the Income Tax Rules, 2002 belongs to the Government of Pakistan. The site design, summaries and checklists are the work of H.H. & Co. and may be used for internal compliance work; please do not republish them without permission.

11. Changes and governing law

This disclaimer may be updated at any time without notice; the version on this page applies. It is governed by the laws of Pakistan, and the courts at Karachi have jurisdiction.