Income Tax Ordinance, 2001 — Section 48: Support payments under an agreement to live apart

48. Support payments under an agreement to live apart.—1[Any income received by a spouse as support payment under an agreement to live apart] shall be exempt from tax under this Ordinance. 49. Federal 2[Government,] Provincial Government, and 3[Local Government] income.— (1) The income of the Federal Government shall be exempt from tax under this Ordinance.

(2)The income of a Provincial Government or a 4[Local Government] in Pakistan shall be exempt from tax under this Ordinance, other than income chargeable under the head “Income from Business” derived by a Provincial Government or 5[Local Government] from a business carried on outside its jurisdictional area. Chapter III – Tax on Taxable Income 1[Provided that the income from sale of spectrum licenses 2[and renewal thereof] by Pakistan Telecommunication Authority on behalf of the Federal Government after the first day of March 2014 shall be treated as income of the Federal Government and not of the Pakistan Telecommunication Authority.]