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

1. Medical Allowance: Exempt up to PKR 10,000 per month.
2. Phone Bills: Exempt up to PKR 1,000 per month.
3. Housing Rent: Exempt up to PKR 10,000 per month (subject to conditions).
4. Conveyance Allowance: Exempt up to PKR 10,000 per month.
5. Meal Allowance: Exempt up to PKR 2,000 per month.
6. Uniform Allowance: Exempt up to PKR 1,000 per month.
7. Education Allowance: Exempt up to PKR 1,000 per month (for employees with children studying in Pakistan).
8. Travel Allowance: Exempt up to PKR 10,000 per month for employees who are required to travel for business purposes.
9. Leave Encashment: Exempt up to PKR 250,000 for employees who have completed at least 5 years of service.
10. Pension: Exempt up to PKR 500,000 per annum for pensioners who are 60 years or older.
11. Gratuity: Exempt up to PKR 500,000 for employees who have completed at least 5 years of service.
12. Bonus: Exempt up to PKR 100,000 for employees who have completed at least 1 year of service.

Please note that these exemptions 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 exemptions:
– The exemptions must be made through a banking channel.
– The exemptions must be supported by proper documentation, such as receipts or certificates.
– The exemptions must be claimed within the specified time limit.