Income tax ordinance 2001 of Pakistan has given consideration to the geographical source of income while taxing any income. In this context the Pakistan source income includes the income which a person earn in Pakistan irrespective of fact that where it is actually received and taxable.

• Salary received by virtue of employment in Pakistan wherever paid.
• Salary paid anywhere in the world by or on behalf of the federal government a provincial government or a local authority in Pakistan.
• Income derived from any business carried on in Pakistan.
• Business income of a non-resident person from a permanent establishment in Pakistan.
• Any dividend paid by a resident company.
• Profit on debt paid by a resident person, if the profit is from a utilized for the business carried in Pakistan.
• Any royalty paid by a resident person if the profit is from a business carried on in Pakistan.
• Rental income derived from the lease of immovable property in Pakistan.
• Rental income from the lease of a right to explore natural resources in Pakistan.
• Any pension or annuity paid by a resident.
• Any technical fee paid by a resident person for a business carried on in Pakistan. .
• Any gain arising on the disposal of shares in resident company.