As per Lawkidunya, In Pakistan, Section 149 of the Income Tax Ordinance, 2001 deals with the taxation of income from salary. As per Section 149, salary income is taxable in the hands of the employee, and the employer is required to deduct tax at source.

Here are some key points to note:
Tax Deduction at Source: Employers are required to deduct tax from the salary paid to employees, at the rates specified in the Income Tax Ordinance.
Tax Rates: The tax rates applicable to salary income in Pakistan range from 2% to 25%, depending on the income slab.
Taxable Salary: Salary includes all types of remuneration, such as basic salary, bonuses, allowances, and benefits in kind.
Exemptions and Deductions: Certain exemptions and deductions are allowed from taxable salary, such as medical allowance, phone bills, and housing rent.

Employers must file a tax return (Form IRIS) and provide a certificate (Form S) to the employee, showing the tax deducted and deposited.
Please consult the Federal Board of Revenue (FBR) website or a tax professional for more detailed information and any updates on tax laws and regulations.