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They are not includible with other income even for rate purpose. Incomes specified in part-A of the sixth schedule of Income Tax Ordinance, 1984 are exempted and excluded from the computation of total income subject to the limits, conditions and qualifications laid down therein.
Following items of Income as specified in section 44.1 and part A of the sixth Schedule are fully exempted:
1. Income from property held under Trust. (Paragraph -1)
2. Income of a religious or charitable institution derived from voluntary contributions. (Paragraph - 2)
3. Income of local government. (Paragraph -3)
4...
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