As per Lawkidunya, Here are some other allowances related to Section 149 of the Income Tax Ordinance, 2001 (Pakistan):
1. Travel Allowance: Taxable as salary income, but exempt up to PKR 10,000 per month for employees who are required to travel for business purposes.
2. Leave Encashment: Taxable as salary income, but exempt up to PKR 250,000 for employees who have completed at least 5 years of service.
3. Pension: Taxable as salary income, but exempt up to PKR 500,000 per annum for pensioners who are 60 years or older.
4. Gratuity: Taxable as salary income, but exempt up to PKR 500,000 for employees who have completed at least 5 years of service.
5. Bonus: Taxable as salary income, but exempt up to PKR 100,000 for employees who have completed at least 1 year of service.
6. Overtime Allowance: Taxable as salary income, but exempt up to PKR 10,000 per month for employees who work overtime.
7. Shift Allowance: Taxable as salary income, but exempt up to PKR 5,000 per month for employees who work in shifts.
8. Hazardous Duty Allowance: Taxable as salary income, but exempt up to PKR 10,000 per month for employees who perform hazardous duties.
9. Special Allowance: Taxable as salary income, but exempt up to PKR 5,000 per month for employees who perform special duties.
10. Deputation Allowance: Taxable as salary income, but exempt up to PKR 10,000 per month for employees who are deputed to work in other cities or countries.
Please note that these allowances are subject to change, and it’s essential to consult the Federal Board of Revenue (FBR) website or a tax professional for the most up-to-date information.