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s. 47

Scholarships

Tax On Taxable Income

Scholarships.— Any scholarship granted to a person to meet the cost of the person’s education shall be exempt from tax under this Ordinance, other than where the scholarship is paid directly or indirectly by an associate.
Amendment history (5)
  • The word “and” substituted by the Finance Act, 2009.
  • The words “local authority” substituted by the Finance Act, 2008.
  • Added by the Finance Act, 2006.
  • Added by the Finance Act, 2007.
  • Full stop substituted by a colon by the Finance Act, 2014.

Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.

Source FBR PDF page 104

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.