As per Lawkidunya, Here are the exemptions and deductions allowed under Section 149 of the Income Tax Ordinance, 2001 (Pakistan):

Exemptions of Section 149 of Income Tax in Pakistan

1. Medical Allowance: Exempt up to PKR 10,000 per month.
2. Phone Bills: Exempt up to PKR 1,000 per month.
3. Housing Rent: Exempt up to PKR 10,000 per month (subject to conditions).
4. Conveyance Allowance: Exempt up to PKR 10,000 per month.
5. Meal Allowance: Exempt up to PKR 2,000 per month.
6. Uniform Allowance: Exempt up to PKR 1,000 per month.
7. Education Allowance: Exempt up to PKR 1,000 per month (for employees with children studying in Pakistan).

Deductions of Section 149 of Income Tax in Pakistan

1. Zakat: Deductible if paid to the Zakat Fund.
2. Charitable Donations: Deductible up to 10% of taxable income.
3. Life Insurance Premiums: Deductible up to PKR 50,000 per annum.
4. Subscription to Approved Provident Funds: Deductible up to PKR 100,000 per annum.
5. Investment in National Savings Schemes: Deductible up to PKR 100,000 per annum.

Other Allowances of Section 149 of Income Tax in Pakistan

1. Travel Allowance: Taxable as salary income.
2. Leave Encashment: Taxable as salary income.
3. Pension: Taxable as salary income.

Please note that these exemptions and deductions are subject to change, and it’s essential to consult the Federal Board of Revenue (FBR) website or a tax professional for the most up-to-date information.