As per Lawkidunya, In Pakistan, agricultural income is subject to tax deductions as per the Income Tax Ordinance, 2001. Here are the tax deductions available for agricultural income in Pakistan:

Allowable Deductions on Agricultural Income

1. Cost of Seeds and Fertilizers: The cost of seeds and fertilizers used in the agricultural production process is deductible.
2. Cost of Irrigation: The cost of irrigation, including the cost of water, electricity, and fuel, is deductible.
3. Cost of Labor: The cost of labor, including wages and salaries, is deductible.
4. Cost of Machinery and Equipment: The cost of machinery and equipment, including depreciation, is deductible.
5. Cost of Land Preparation: The cost of land preparation, including plowing, leveling, and fertilizing, is deductible.
6. Cost of Pest Control: The cost of pest control, including pesticides and labor, is deductible.
7. Cost of Insurance: The cost of insurance, including crop insurance and livestock insurance, is deductible.
8. Depreciation: Depreciation on agricultural assets, including machinery, equipment, and buildings, is deductible.

Special Allowances For Agricultural Income

1. Agricultural Development Allowance: A special allowance of 20% of the agricultural income is available for taxpayers who invest in agricultural development projects.
2. Crop Insurance Premium Allowance: A special allowance of 100% of the crop insurance premium is available for taxpayers who purchase crop insurance.

Conditions For Deductions on Agricultural Income

1. Maintain Records: Taxpayers must maintain accurate records of their agricultural income and expenses.
2. File Tax Return: Taxpayers must file their tax return on time to claim the deductions.
3. Comply with Tax Laws: Taxpayers must comply with all tax laws and regulations to claim the deductions.