53. Exemptions and tax concessions in the Second Schedule.—(1) The income or classes of income, or persons or classes of persons specified in the Second Schedule shall be —

(a) exempt from tax under this Ordinance, subject to any conditions and to the extent specified therein;

            (103D) Dividend income and long term capital gains of any venture capital fund       from investments in zone enterprises as defined in clause (p) of section 2 of the      Special Technology Zones Authority Ordinance, 2020 for a period of ten years         commencing from issuance of licence by the Authority to the zone enterprise.

Sources:

103D, Part I, Second Schedule, under section 53 of the Income Tax Ordinance 2021

https://download1.fbr.gov.pk/Docs/20217141672549772IncomeTaxOrdinanceAmendedupto30.06.2021.pdf