How does Article 163 classify a provincial tax on professions, trades, callings or employments?

A. It is always a customs duty

B. It is automatically a federal sales tax

C. It is treated as a property tax only

D. It is not regarded as imposing a tax on income

Explanation

Article 163 permits a Provincial Assembly to impose taxes on persons engaged in professions, trades, callings or employments, within limits fixed by Parliament. The Constitution expressly says such a provincial Act is not regarded as imposing a tax on income.

Source

Pakistan Code — Constitution of Pakistan (Twenty-Seventh Amendment incorporated)

Answer verified on 2026-10-19

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