As per Lawkidunya, Here are the deductions allowed under Section 149 of the Income Tax Ordinance, 2001 (Pakistan):

1. Zakat Deduction: Deductible if paid to the Zakat Fund.
2. Charitable Donations: Deductible up to 10% of taxable income.
3. Life Insurance Premiums: Deductible up to PKR 50,000 per annum.
4. Subscription to Approved Provident Funds: Deductible up to PKR 100,000 per annum.
5. Investment in National Savings Schemes: Deductible up to PKR 100,000 per annum.
6. Donations to Approved Educational Institutions: Deductible up to 10% of taxable income.
7. Donations to Approved Healthcare Institutions: Deductible up to 10% of taxable income.
8. Subscription to Approved Pension Schemes: Deductible up to PKR 100,000 per annum.
9. Investment in Shariah-compliant Mutual Funds: Deductible up to PKR 100,000 per annum.
10. Donations to Approved Welfare Organizations: Deductible up to 10% of taxable income.
Please note that these deductions 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.
Additionally, the following conditions must be met to claim these deductions:
– The deductions must be made through a banking channel.
– The deductions must be made to approved institutions or organizations.
– The deductions must be supported by proper documentation, such as receipts or certificates.