Lahore 22°C
Deductible allowance for education expenses
(1) Every individual shall be entitled to a deductible allowance in respect of tuition fee paid by the individual in a tax year provided that the taxable income of the individual is less than one and a half million rupees.
(2) The amount of an individual‘s deductible allowance allowed under sub-section (1) for a tax year shall not exceed the lesser of —
(a) five per cent of the total tuition fee paid by the individual referred to in sub-section (1) in the year;
(b) twenty-five per cent of the person’s taxable income for the year; and (c) an amount computed by multiplying sixty thousand with number of children of the individual.
(3) Any allowance or part of an allowance under this section for a tax year that is not able to be deducted for the year shall not be carried forward to a subsequent tax year.
(4) Allowance under this section shall be allowed against the tax liability of either of the parents making payment of the feeon furnishing national tax number (NTN) or name of the educational institution.
(5) Allowance under this section shall not be taken into account for computation of tax deduction under section 149. " PART X TAX CREDITS
(2) The amount of an individual‘s deductible allowance allowed under sub-section (1) for a tax year shall not exceed the lesser of —
(a) five per cent of the total tuition fee paid by the individual referred to in sub-section (1) in the year;
(b) twenty-five per cent of the person’s taxable income for the year; and (c) an amount computed by multiplying sixty thousand with number of children of the individual.
(3) Any allowance or part of an allowance under this section for a tax year that is not able to be deducted for the year shall not be carried forward to a subsequent tax year.
(4) Allowance under this section shall be allowed against the tax liability of either of the parents making payment of the feeon furnishing national tax number (NTN) or name of the educational institution.
(5) Allowance under this section shall not be taken into account for computation of tax deduction under section 149. " PART X TAX CREDITS
Amendment history (7)
- Section 64A is re-numbered by the Finance Act 2017
- Section 60C omitted by Finance Act, 2022 . Omitted section
- Section 64AB is re-numbered by the Finance Act, 2017.
- Inserted by the Finance Act, 2017.
- Sub-section (1) substituted by the Finance Act, 2003. The substituted sub-section (1) read as
- Inserted by the Finance Act, 2021. Earlier this insertion was made through Tax Laws (Second
- The words “local authority” substituted by the Finance Act, 2008.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 119
Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.