As per Lawkidunya, In Pakistan, certain components of salary are exempt from income tax. Here are some of the key exemptions:

Exemptions

1. Medical Allowance: Up to PKR 10,000 per month is exempt from tax.
2. Phone Bills: Up to PKR 1,000 per month is exempt from tax.
3. Housing Rent: Up to PKR 10,000 per month is exempt from tax, subject to certain conditions.
4. Conveyance Allowance: Up to PKR 10,000 per month is exempt from tax.
5. Charitable Donations: Donations to approved charitable institutions are deductible up to 10% of taxable income.
6. Travel Allowance: Travel allowance for official purposes is exempt from tax, subject to certain conditions.
7. Meal Allowance: Meal allowance for official purposes is exempt from tax, subject to certain conditions.
8. Children Education Allowance: Up to PKR 12,000 per month is exempt from tax.
9. Disability Allowance: Up to PKR 12,000 per month is exempt from tax.

Other Exemptions

1. Tax-free allowance: A tax-free allowance of PKR 50,000 per month is available to all salaried individuals.
2. End-of-service benefit: End-of-service benefits, such as gratuity and provident fund, are exempt from tax.
3. Leave encashment: Leave encashment is exempt from tax, subject to certain conditions.

Please note that these exemptions are subject to change, and individual circumstances may affect the actual tax payable. It’s always a good idea to consult with a tax professional or the Federal Board of Revenue (FBR) for the most up-to-date information.