Under Section 102, a resident individual’s foreign-source salary is completely exempt from tax in Pakistan under which of the following conditions?

Correct answer: C) C) If the individual has paid foreign income tax in respect of that salary.

Explanation

Any foreign-source salary received by a resident individual shall be exempt from tax if the individual has paid foreign income tax in respect of the salary (or if the employer has withheld it and paid it to the foreign revenue authority).