Purchased Before 30th June 2024 Purchased On Or After 01st July 2024 FlatsConstructed PropertyOpen Plots does not exceed one year exceeds one year but does not exceed two years exceeds two years but does not exceed three years exceeds three years but does not exceed four years exceeds four years but does not exceed five years exceeds five years but does not exceed six years exceeds six years Appearing in Active Tax Payer List Not Appearing in Active Tax Payer List Individuals & Other AOPs an AOP, a professional firm prohibited from incorporating by any law or the rules of the body regulating their profession Small Company Banking Company All Other Companies Future commodity contracts entered into by members of Pakistan Mercantile Exchange 2024-2025 2023-2024 Formula : Tax On After 01 July 2022 – Individual / AOP Capital Gain After 01 July 2022 Annual Income Tax
