As per Lawkidunya, Here are the income tax rules for salaried individuals in Pakistan:

Taxation of Salary Income

1. Taxable Income: Salary income is taxable in the hands of the employee.
2. Tax Deduction at Source: Employers must deduct tax from salary payments exceeding PKR 50,000 per month.
3. Tax Rates: Tax rates applicable to salary income range from 2% to 35%.

Tax Exemptions and Deductions

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. Charitable Donations: Deductible up to 10% of taxable income.

Tax Filing Requirements

1. Tax Returns: Salaried individuals must file their tax returns by September 30th of each year.
2. Certificate from Employer: Employers must provide a certificate (Form S) to employees by June 30th of each year.

Tax Rates For Salaried Individuals

1. Up to PKR 600,000: 0% tax
2. PKR 600,001 – PKR 1,200,000: 5% tax on the amount exceeding PKR 600,000
3. PKR 1,200,001 – PKR 2,200,000: PKR 30,000 + 15% tax on the amount exceeding PKR 1,200,000
4. PKR 2,200,001 – PKR 3,200,000: PKR 180,000 + 25% tax on the amount exceeding PKR 2,200,000
5. PKR 3,200,001 – PKR 4,100,000: PKR 430,000 + 30% tax on the amount exceeding PKR 3,200,000
6. Above PKR 4,100,000: PKR 700,000 + 35% tax on the amount exceeding PKR 4,100,000

Additional Taxes

1. Health Levy: 1% of taxable income (applicable to individuals with taxable income above PKR 1,200,000)
2. Wealth Statement: Individuals with taxable income above PKR 1,200,000 must file a wealth statement.

Please note that these rules are subject to change, and individual circumstances may affect the actual tax payable. It’s always a good idea to consult with a tax professional or the Federal Board of Revenue (FBR) for the most up-to-date information.