Article 163: Provincial taxes in respect of professions, etc. Miscellaneous Financial Provisions
The Constitution of the Islamic Republic of Pakistan · Constitution of Pakistan · PART VI · in_force
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AProvincialAssembly may byAct impose taxes, not exceed- ing such limits as may from time to time be fixed by Act of [Majlis-e-Shoora (Parliament)], on persons engaged in profes- sions, trades, callings or employments, and no such Act of the Assembly shall be regarded as imposing a tax on income. Miscellaneous Financial Provisions
Effective date: 1973-08-14
Related sections
Article 162: Prior sanction of President required to Bills affecting taxation in which Provinces are interestedArticle 164: Grants out of Consolidated FundArticle 161: Natural gas and hydro-electric powerArticle 165: Exemption of certain public property from taxationArticle 160: National Finance CommissionArticle 165A: Power of Majlis-e-Shoora (Parliament) to impose tax on the income of certain corporations, etc. (viii)
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