Constitution 1973 § Article 165 — Exemption of certain public property from taxation

Statutory text (English)

(1) The Federal Government
shall not, in respect of its property or income, be liable to taxation under any Act of Provincial
Assembly and, subject to clause

(2), a Provincial Government shall not, in respect of its property or
income, be liable to taxation under Act of 1[Majlis-e-Shoora (Parliament)] or under Act of the
Provincial Assembly of any other Province.

(2) If a trade or business of any kind is carried on by or on behalf of the Government of a
Province outside that Province, that Government may, in respect of any property used in connection
with that trade or business or any income arising from that trade or business, be taxed under Act of
1[Majlis-e-Shoora (Parliament)] or under Act of the Provincial Assembly of the Province in which that
trade or business is carried on.

(3) Nothing in this Article shall prevent the imposition of fees for services rendered.

Source and verification

Source citation: Constitution of the Islamic Republic of Pakistan, 1973, Art. 165: Pakistan Code portal consolidated official PDF 'THE CONSTITUTION OF THE ISLAMIC REPUBLIC OF PAKISTAN' (incl. 26th Amdt Act 2024 & 27th Amdt Act 2025), p. 76, ingested 2026-09-15. Automated transcription from official source (pypdf extraction, audited artifact repair); human admin re-check required before production.

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The record cites an official source, but its transcription is automated or only partly checked; a human re-check is pending.

Official Urdu text status: pending_official_urdu_text. Where official Urdu wording has not been sourced, Qanoon does not substitute an unverified translation for the statutory text.

Historical text notes

1 historical record is linked to this section. Historical wording may be incomplete or pending verification; it is not presented as current law.

• Date not confirmed: Consolidated current text as published in the official Pakistan Code PDF (p. 76) — reflects all amendments recorded in the official footnotes up to ingest date 2026-09-15. Automated transcription; per-amendment version…

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