Section 103 Foreign Tax Credit under the Income Tax Ordinance, 2001
In an increasingly globalized economy, many Pakistani residents earn income from sources outside Pakistan —

In an increasingly globalized economy, many Pakistani residents earn income from sources outside Pakistan —
Industrialization remains the cornerstone of Pakistan’s economic strategy. To stimulate new investment and encourage technological
Date of Circular: October 22, 2025Circular Reference: F. No. 1(162) ST-L&P/2025/134504-RIssued by: Inland Revenue –
Introduction The Sindh Agricultural Income Tax Act, 2025 constitutes the province’s principal statutory instrument for