BUSINESS TAX: INCOME FROM BUSINESS [Section – 18]

1.      
 Income from fish forming business/

2.      
Fish
catching business 

3.      
Royalties
on professional books

4.      
Income
from sale of timber 

5.      
Income
from poultry farm

6.      
Taxable
income from foreign country

7.      
Rent
of furniture & fitting

8.      
Income
from fruit processing unit setup in Punjab 

9.      
Income
from stud farm  

10.  
Income
from year business

11.  
Profit
from speculation business          XXX

Less: loss from speculation                 XXX

12.  
Income
from business (UK)                         XXX

Less: loss from Pakistan source income         XXX

2. Income from export of computer software

3. Income from network design 

4. Income from fruit processing unit setup in FATA (Exempt for 5
years)