As per Lawkidunya, In Pakistan, the income tax salary exemption for the tax year 2024 is as follows:

Tax Exemptions For Salaried Individuals

1. Basic Exemption: The first PKR 600,000 of taxable income is exempt from tax.
2. Additional Exemptions: The following additional exemptions are available:
1. Conveyance allowance: Up to PKR 10,000 per month.
2. Medical allowance: Up to PKR 10,000 per month.
3. Telephone allowance: Up to PKR 5,000 per month.
4. Utility bills: Up to PKR 10,000 per month.
5. Education expenses: Up to PKR 60,000 per annum for children’s education.
6. Charitable donations: Up to 30% of taxable income.
3. Relief for Disabled Persons: A disabled person is entitled to a tax exemption of PKR 1,000,000.
4. Relief for Senior Citizens: Senior citizens (above 60 years) are entitled to a tax exemption of PKR 1,000,000.

Other Tax Exemptions For Salaried Individuals in Pakistan

1. Pension income: Pension income is exempt from tax up to PKR 500,000.
2. Gratuity: Gratuity received by an employee on retirement or termination is exempt from tax up to PKR 500,000.
3. Leave encashment: Leave encashment received by an employee on retirement or termination is exempt from tax up to PKR 500,000.

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