Case Study from the year 2019 in the subject Law – Tax / Fiscal Law, grade: A, , course: Legal Research and Writing, language: English, abstract: The present study is a descriptive type of research because it analyzes the different types of
tax saving instruments given under Income Tax Ordinance, 2001.
In order to narrow down the topic and to provide a qualitative research paper, this research paper provides different tax saving instrument for individual persons (not company) under the Ordinance. In order to access the perception of legal experts, interview of tax law experts were conducted.
Income Tax is the tax that an individual pay on his income. The Income Tax Ordinance, 2001 forms the main body of the statue law on income tax in Pakistan. Under this Ordinance, total income is the aggregate of income under five heads i.e. salary, income from property, income from business, income from capital gains and income from other sources like dividend, royalty etc.

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