The document discusses various tax deductible allowances and tax credits under Pakistan tax law, including:
1) Deductible allowances for zakat, workers' welfare fund, and workers' participation fund paid by an individual.
2) Tax credits for charitable donations, investments in shares/insurance, contributions to approved pension funds, and profit on debt for housing loans.
3) Any unused tax credits cannot be refunded, carried forward, or back but an association may claim its members' excess credits under conditions.
