Please print this reply and send back at the same address in a 8 rupees stamp envelope of Pakistan Post .
The Chief Commissioner , Federal Board of Revenue FBR Islamabad
Subject : Tax notices to House Officer and Post Graduate students working at Hospitals of Punjab .
Dear Sir , with reference to above mentioned subject a letter has been served to me , it is stated that house officers and post graduate trainee doctors are students and working at teaching hospitals to complete their education . they have been registered with PMDC to complete their educational requirements and complete their degrees . these doctors do not have an employee employer relationship and do not fall under the clause 21 of income tax ordinance 2001 . They are by no way getting salary. They are getting stipend/ scholarship which according to clause 47 of income tax ordinance is exempt from tax . hence this notice is uncalled for to me and should be filed. I clarify l fall under section 47 of income tax ordinance 2001 .
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