The document outlines various income exemptions under Part 1 of the 2nd Schedule of Pakistan's tax code. It describes that salary income of certain foreign experts working for non-profit organizations in Pakistan is exempt. It also exempts salary income of Pakistani seafarers working overseas if they worked at least 183 days in a tax year. Pensions received by Pakistani citizens and government employees are exempt, as are certain allowances, gratuities, leave encashments, annuities and amounts from pension plans.