The federal government has exempted from tax on benefits and allowances availed by judges of Supreme Court of Pakistan and judges of high court.
The exemption has been allowed under Income Tax Ordinance, 2001.
The following perquisites, benefits and allowances received by a Judge of Supreme Court of Pakistan and Judge of High Court, shall be exempt from tax.
(1) (a) Perquisites and benefits derived from use of official car maintained at Government expenses.
(b) Superior judicial allowance payable to a Judge of Supreme Court of Pakistan and Judge of a High Court.
(c) Transfer allowance payable to a Judge of High Court.
(2) The following perquisites of the Judge of Supreme Court of Pakistan and Judge of High Court shall also be exempt from tax during service, and on or after retirement.
(a) The services of a driver and an orderly.
(b) 1000 (one thousand) free local telephone calls per month.
(c) 1000 units of electricity as well as (25 hm3 of gas) per month and free supply of water; and
(d) 200 litres of petrol per month.
(3) If during service, a judge dies, exemption from tax in respect of benefits and perquisites provided to widow as mentioned in sub-clause (2) shall also be available to the widow.
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