Report No. 249

7. War Gratuities (Income Tax Exemption) Ordinance, Ordinance 24 of 1945

Category: Labour Laws

Recommendation: Repeal

This Ordinance was promulgated to ensure that any war gratuity paid shall not be included in the total income of a person for the purpose of income tax. There are no reported cases under this Ordinance. This Central Government should repeal this Ordinance since its purpose has been fulfilled, and a suitable savings clause should be introduced to adequately address any pending litigation.