In Punjab it was based on holdings and maximum rate Rs 500 per acre for holdings exceeding 50 acres.

The rate of tax on income was similar in both the provinces with 15 percent of income for income exceeding Rs 4.8 million.

In the amended law of Sindh this minimum tax being tax based on land has been omitted. This means that now there is no minimum tax on any agriculturalist based on land holding.

In Punjab in the amendment Act 2024 it has been stated in the Act that a schedule shall be provided in the Punjab Agricultural Income Tax Rules. There is a reference of two types of taxes being those on the basis of holding and income respectively. These rules have now been prescribed where this new rate of 45 percent and super tax is there. However, there is no reference of minimum tax on land holding.

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