Income Tax Ordinance, 2001 — Section 51: Foreign-source income of returning expatriates

51. Foreign-source income of returning expatriates.—4[(1)] Any foreign source income derived by a citizen of Pakistan in a tax year who was not a resident individual in any of the four tax years preceding the tax year in which the individual became a resident shall be exempt from tax under this Ordinance in the tax year in which the individual became a resident individual and in the following tax year. Chapter III – Tax on Taxable Income