EXEMPTIONS
- The Property not capable of commanding annual rent exceeding Rs. 4320/-
- A single house not commanding annual rent exceeding Rs. 6480/- if occupied by the owner for his residence.
- The buildings owned by widows, minor orphan and/or disabled person tax liability of which is up to Rs.12150/- per annum are exempted.
- One residential house up to one Kanal owned and occupied by a Federal or Provincial Retired Government servant is exempted.
- Those buildings owned by Government or a Local Authority such as a Corporation, Municipality or town committee.
- Mosques and other religious buildings.
- Buildings and Lands used as public parks and playgrounds, schools, boarding, houses, hostels, libraries, and hospitals.
- Properties, the rents of which are devoted exclusively to religious or prescribed public charitable institutions.