Section 27: Employee training and facilities

27. Employee training and facilities.— A person shall be allowed a deduction for any expenditure (other than capital expenditure) incurred in a tax year in respect of— (a) any educational institution or hospital in Pakistan established for the benefit of the person’s employees and their dependents; (b) any institute in Pakistan established for the training of industrial workers recognized, aided, or run by the Federal Government 5[or a Provincial Government] or a 6[Local Government]; or (c) the training of any person, being a citizen of Pakistan, in connection with a scheme approved by the 1[Board] for the purposes of this section.

Effective date: 2001-09-13

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