(1) Subject to sub-section (2), the foreign-source income of an individual—
(a) who is a resident individual solely by reason of the individual’s employment; and
(b) who is present in Pakistan for a period or periods not exceeding three years,
shall be exempt from tax under this Ordinance.
(2) This section shall not apply to—
(a) any income derived from a business of the person established in Pakistan; or
(b) any foreign-source income brought into or received in Pakistan by the person.
