Section 43: Foreign government officials

43. Foreign government officials.— Any salary received by an employee of a foreign government as remuneration for services rendered to such government shall be exempt from tax under this Ordinance provided — (a) the employee is a citizen of the foreign country and not a citizen of Pakistan; (b) the services performed by the employee are of a character similar to those performed by employees of the Federal Government in foreign countries; 1[and] (c) the foreign government grants a similar exemption to employees of the Federal Government performing similar services in such foreign country2[.] 3[ ]

Effective date: 2001-09-13

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