Income Tax Ordinance, 2001 — Section 60: Zakat

60. Zakat.— (1) A person shall be entitled to a deductible allowance for the amount of any Zakat paid by the person in a tax year under the Zakat and Ushr Ordinance, 1980 (XVIII of 1980).

(2)Sub-section (1) does not apply to any Zakat taken into account under sub-section (2) of section 40.

(3)Any allowance or part of an allowance under this section for a tax year that is not able to be deducted under section 9 for the year shall not be refunded, carried forward to a subsequent tax year, or carried back to a preceding tax year.