Section 27 of Income Tax Ordinance, 2001 has allowed adjustment of expenses incurred on employee training and facilities.
Following is the text of Section 27 of Income Tax Ordinance, 2001:
27. Employee training and facilities.— A person shall be allowed a deduction for any expenditure (other than capital expenditure) incurred in a tax year in respect of—
(a) any educational institution or hospital in Pakistan established for the benefit of the person’s employees and their dependents;
(b) any institute in Pakistan established for the training of industrial workers recognized, aided, or run by the Federal Government or a Provincial Government or a Local Government; or
(c) the training of any person, being a citizen of Pakistan, in connection with a scheme approved by the Board for the purposes of this section.
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