Separate Block of Income

Question 1

What? Difference with Other than separate Block

Answer 1

Those taxable income for which separate tax rates specified

Other than separate block taxed @Normal rates i.e. Company 29% & Ind/AoP Slab rates

Question 2

How Many

Answer 2

6

• Lumpsum Termination Benefit (S12)
• Income from property Ind/AoP
• Capital Gain on securities
• Capital Gain on Immovable Property
• Income of Controlled Foreign Co. (109A)
• Gain on disposal of assets outside Pakistan (101A)