Agricultural Income Tax Punjab & Sindh 2026: Rates & Filing

Quick Answer

Agricultural income in Pakistan is exempt from federal income tax but taxable by the province where the land is located. Since 1 January 2025, Punjab and Sindh both apply the same six-band scale: nil up to Rs 600,000, then 15% rising in steps to 45% above Rs 5,600,000. Farming companies pay a flat 20% (small company) or 29% (other companies). Punjab is administered by the Board of Revenue; Sindh by the Sindh Revenue Board through its online AIT portal.

Introduction

For most of Pakistan's modern fiscal history, farm income sat quietly outside the tax net. Landowners paid a token amount per acre, nobody filed anything resembling a return, and the whole system ran through the patwari rather than through a revenue authority. That era has ended. Since 1 January 2025, every province has moved to an income-based agricultural tax that mirrors the federal rate structure — and by 2026, that regime has a registration number, an online portal, a self-assessment return, an audit power, and penalties with real teeth. At BACO Consultants, our corporate, tax and legal advisory practice in Islamabad has spent the last two filing cycles helping landowners, corporate farms and agri-businesses move from "we've never filed anything" to a defensible, documented return — and you can review the full range of our tax and corporate services to see where agricultural compliance fits into the wider picture.

This guide is written for the person who actually has to file. It covers what counts as agricultural income, how the taxable figure is computed, what the current slabs and company rates are in Punjab and Sindh, how the super tax works, the exact registration and return-filing route in each province, what happens if you miss the deadline, and the one federal trap — Section 111 of the Income Tax Ordinance, 2001 — that turns an unfiled provincial return into an unexplained-income problem with the Federal Board of Revenue. If you are already navigating the federal side of your affairs, our guide on how to file an income tax return in Pakistan pairs directly with this one.

Key Takeaways

• Agricultural income is provincial, not federal. The Federal Board of Revenue does not charge or collect it; your Board of Revenue or provincial revenue authority does.
• Rs 600,000 per year is tax-free for an individual farmer in both Punjab and Sindh. Companies get no threshold at all.
• The slab scale runs 0% → 15% → 20% → 30% → 40% → 45%, identical in both provinces and aligned with the federal non-salaried structure.
• Companies pay flat: 20% for a small company, 29% for any other company.
• The higher rates were deferred by one year. Neither province enforced the top rates retrospectively from January 2025; Punjab issued executive instructions in September 2025 and Sindh promulgated an ordinance restoring the older, lower rate for the January–June 2025 half-year.
• Sindh has abolished its per-acre land tax entirely. Punjab has retained a per-acre charge alongside the income tax, with land up to 12.5 acres exempt.
• Sindh runs a full self-assessment e-filing system — Form AIT-01 to register, an Agricultural Income Tax Number (AITN), and Form AIT-03 as the annual return, filed on the SRB AIT portal.
• Penalties are no longer nominal. Late filing attracts 0.1% of tax due per day or Rs 1,000 per day, whichever is higher, with minimum floors, and default surcharge is now the higher of 12% or KIBOR + 3%.
• Not paying provincial agricultural tax can make your farm income "unexplained" federally under Section 111 of the Income Tax Ordinance, 2001.
• Punjab's rate notifications survived a constitutional challenge in April 2026 — but only just, and the underlying procedural requirement now matters more than ever.

Data currency note: All rates, thresholds, deadlines and procedural details in this article are stated as of 15 September 2026. Provincial agricultural tax law in Pakistan has changed four times in under two years. Verify any figure you intend to rely on against the current gazette notification or provincial circular before filing or paying. Items flagged are those where published sources diverge or where a proposal may not yet have become law.

What Is Agricultural Income Tax in Pakistan?

Agricultural income tax is a provincial tax charged on the net income a person earns from agricultural land, as distinct from the old area-based charge levied simply for owning acres. It is assessed annually, computed on income after allowable farming expenses, and collected by the provincial revenue machinery — not by the FBR.

The shift matters because the tax base changed completely. Under the old system, a landowner with 40 acres paid a fixed rupee amount per acre whether the crop failed or the harvest was exceptional. Under the current system, the charge tracks what the land actually earned. A bad year produces a smaller bill; a very good year can push a large holding into the 40% or 45% band.

This restructuring was not a domestic policy whim. It came out of Pakistan's commitments under the National Fiscal Pact, under which each province undertook to bring farm income into a modern, income-based regime aligned with federal personal and corporate rates. Each provincial government amended its legislation so that the new tax would reach both small farmers and commercial agriculture, and although the provinces enacted their laws on different dates, collection was to begin from July 2025 with retrospective effect from 1 January 2025.

If you are new to Pakistan's tax architecture generally, our overview of tax compliance in Pakistan for 2026 sets out how the federal and provincial systems interact.

Why Agricultural Income Is Taxed by Provinces, Not the FBR

Agricultural income is a provincial subject under Pakistan's Constitution. The Federal Legislative List excludes taxes on agricultural income from federal competence, so only a Provincial Assembly can impose it. Section 41 of the Income Tax Ordinance, 2001 gives effect to this by exempting agricultural income from federal income tax.

That constitutional division explains several practical features that confuse first-time filers:

• There are four different laws, not one. Punjab, Sindh, Khyber Pakhtunkhwa and Balochistan each legislate separately. Your obligation follows the location of the land, not your residence. A Lahore resident with land in Ghotki files in Sindh.
• There is no "filer / non-filer" split. The Active Taxpayer List is a federal construct under the Income Tax Ordinance, 2001. Provincial agricultural tax applies at the same rate regardless of your ATL status — though ATL status still governs everything else, from banking transactions to vehicle registration. If that distinction is unfamiliar, see our breakdown of filer vs non-filer in Pakistan.
• Federal and provincial numbers are separate. Your NTN does not register you for agricultural income tax. Sindh issues its own Agricultural Income Tax Number.

The constitutional position was also recently reaffirmed by the superior judiciary, which has confirmed that the power to levy agricultural income tax rests with the provinces rather than the Centre — a point that occasionally resurfaces when federal budget proposals stray into farm income. If you need to establish or verify a federal tax identity alongside your provincial one, our NTN registration for business service handles that end.

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What Counts as "Agricultural Income" — and What Doesn't

Agricultural income means rent or revenue derived from land situated in the province and used for agricultural purposes, income derived from that land by agriculture, and income from processing or selling produce in the ordinary course of farming. Income that merely has an agricultural flavour — trading in grain you did not grow, for example — is not agricultural income and is taxed federally.

The Sindh legislation defines the term closely. Under the Sindh Agricultural Income Tax Act, 2025, agricultural income covers any rent or revenue derived from land situated in the Province of Sindh and used for agricultural purposes, along with the performance on such land by a cultivator or receiver of rent-in-kind of any process ordinarily employed to render the produce fit to be taken to market, and the sale by a cultivator or receiver of rent-in-kind of the produce raised or received.

Included

Excluded or Contested

The Livestock Question

This is the most genuinely unsettled area, and it deserves care rather than a confident answer. Punjab inserted an express definition of livestock into its Act in 2024, and then that definition — "livestock" meaning cattle, buffalo, sheep, goat, camel, horse and other useful animals kept or raised for income generation — was omitted again by the Punjab Agricultural Income Tax (Amendment) Act 2025. In other words, Punjab legislated livestock in and then legislated it back out within a year.

The practical consequence is that a dairy or livestock operation's treatment now turns on the older statutory language centred on income derived from land used for agricultural purposes. A standalone commercial poultry shed on non-agricultural land is very unlikely to qualify as agricultural income in either province; animals raised on and fed from your own cultivated land present a stronger argument. This is precisely the kind of classification question where getting it wrong in year one creates an assessment problem in year three — and where a short conversation with an income tax consultant in Islamabad pays for itself.

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The 2024–2026 Legislative Timeline: How We Got Here

Understanding the sequence matters because it determines which rate applies to which period — and most incorrect filings we see come from applying the 45% scale to a period it never covered.

The one line to extract from all of this: the higher slab rates did not bite on the January–June 2025 half-year. They apply from July 2025 onward — which is exactly the period covered by the return now falling due. For the wider budget picture, see our summary of the top 10 tax changes in Pakistan's 2026-27 budget.

Agricultural Income Tax Rates in Punjab 2026

Punjab charges agricultural income tax on a six-band progressive scale starting at nil for the first Rs 600,000 and reaching 45% on income above Rs 5,600,000, with companies taxed at a flat 20% or 29%. A separate per-acre land charge continues to apply above 12.5 acres.

Punjab Individual / AOP Slab Rates (as notified)

Companies that farm pay a flat rate instead: 20% for a small company and 29% for any other company, with no tax-free threshold.

Note that these bands are marginal. Crossing into the 45% band does not mean 45% of everything — only the slice above Rs 5,600,000 is charged at that rate. This is the single most common misunderstanding among landowners hearing "45% agricultural tax" in the news. You can model your own position using the BACO agricultural tax calculator, and compare the treatment against the individual income tax rates in Pakistan for 2026 to see how closely the two scales now track each other.

Punjab Per-Acre Land Tax

Punjab, unlike Sindh, kept a land-based charge running alongside the income tax. Notification 147-2025 set a per-acre tax of Rs 300 to Rs 500 on cultivated land, with mature orchards at Rs 600 (irrigated) and Rs 300 (unirrigated). The published schedule applies from above 12.50 acres, at Rs 300 per acre irrigated and Rs 150 per acre unirrigated in the 12.50–25.50 acre band, with the rate stepping up in higher acreage bands. Holdings of 12.5 acres and below have remained outside the per-acre charge.

Two important qualifications:

First, orchards are treated separately. A mature orchard is charged from the very first acre with no acreage allowance, and orchard acres are excluded when your remaining land is placed in its acreage band. "Mature" is generally taken as seven years or more for mango and five years for other fruit.

Second, the 2026-27 per-acre position is unsettled. The Punjab Finance Bill 2026 proposed raising the rate for holdings above 12.5 and up to 25 acres from Rs 300 to Rs 1,000 per acre, lifting the levy on matured orchards from Rs 600 to Rs 1,000 per acre and on unirrigated orchards from Rs 300 to Rs 500 per acre, while replacing the crop-based water cess with a flat Rs 1,650 per acre for Kharif and Rs 850 per acre for Rabi. Whether all of these were enacted must be confirmed before you compute.

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The April 2026 Notification Controversy — What Actually Happened

This episode is widely half-reported, so here is the full sequence. On 20–21 April 2026, the Speaker of the Punjab Assembly delivered a ruling voiding the rate notifications. Citing World Call Telecom Ltd vs Government of the Punjab (2023) and Engineer Iqbal Zafar Jhagra vs Federation of Pakistan (2013), the ruling held that failure to lay the notifications before the Assembly rendered them legally non-existent, and the Excise and Taxation Department was directed to suspend implementation of the revised rates immediately, with the government instructed to place the notifications before the House within 15 days.

Then it unwound. On the very next sitting, the Punjab Assembly restored the agricultural income tax notifications it had suspended a day earlier, after the House unanimously condoned the delay in laying them before the Assembly on a motion by the Law Minister.

The practical position today: Punjab's notified rates stand. But the episode establishes a durable principle — any future change in Punjab's agricultural income tax rates must be laid before the Assembly at budget time to be effective. If you paid under the notifications during the brief window of uncertainty, your payment is not in jeopardy. If you are considering challenging an assessment on this basis, the argument is now considerably weaker than headlines from April 2026 suggest, and our guide to the tax appeal process in Pakistan sets out the realistic routes.

Agricultural Income Tax Rates in Sindh 2026

Sindh applies the same six-band progressive scale as Punjab, with a Rs 600,000 exemption threshold and flat company rates of 20% and 29%. Critically, Sindh has abolished its area-based advance tax entirely — there is no per-acre charge in Sindh.

Sindh Individual Slab Rates

Company Rates in Sindh

In the case of the agricultural income of a company, the rate of agricultural income tax is 20% for small companies and 29% for all other companies.

What Changed Structurally in Sindh

The Sindh reform went further than Punjab's. The Sindh Agricultural Income Tax Act, 2025 took effect from 1 January 2025 and repealed the earlier Sindh Agricultural Income Tax Ordinance; responsibility for administering and collecting AIT was assigned to the Sindh Revenue Board (SRB), replacing the Board of Revenue, the previous area-based advance tax system was abolished, and a super tax was introduced for high net-worth agricultural income earners. The SRB replaced the Board of Revenue, which previously handled collection through local revenue officials such as Mukhtiarkars and Tapedars.

That last point is a genuine administrative revolution. Sindh farmers no longer deal with land-revenue staff for this tax at all — they deal with a revenue authority that already runs a modern services-tax administration. If you have dealt with the SRB on the services side, the machinery will feel familiar; our SRB tax filing guide for businesses and our walkthrough of how to register for SRB in Sindh cover that administration in detail.

The Sindh Deferral — Why Your First Return May Show 15%

Sindh split the transition year. FY 2024–2025 was bifurcated into two periods: 1 July 2024 to 31 December 2024, for which the previous tax rates apply, and 1 January 2025 to 30 June 2025, for which the new personal and corporate rates apply. Then the deferral ordinance intervened: the Sindh government deferred implementation of the up-to-45% agriculture income tax for one year and restored the old low rate of 15%, on the ground that the new rates could not be enforced with effect from January of that year, with the Governor promulgating an ordinance to that effect.

Translation for filers: the January–June 2025 period was charged at the older, lower rate. The full progressive scale bites on income from July 2025 onward — the period covered by the return currently due.

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Punjab vs Sindh: Side-by-Side Comparison

The income tax scale is identical. Everything around it — the collecting authority, the land tax, the filing technology and the appeal route — is different.

Which province is "cheaper"? On income tax alone, neither — the scales match. Sindh is structurally lighter for large landholdings with modest income, because there is no per-acre floor. Punjab is comparatively heavier for a landowner with substantial acreage but a poor harvest, since the per-acre charge does not care about yield. If you hold land in both provinces, you have two separate obligations, computed separately, and no credit passes between them.

Super Tax on High Agricultural Incomes

A super tax applies on top of ordinary agricultural income tax for very large farm incomes. Punjab imports the federal Section 4C rates; Sindh sets its own rates in a Second Schedule to its Act.

Punjab's route is indirect. Section 3-AA of the Punjab Agricultural Income Tax Act adds the super tax and sets its rate by reference to Section 4C and Division IIB of the First Schedule to the Income Tax Ordinance, 2001. That means Punjab's agricultural super tax moves whenever the federal super tax moves — a genuine planning consideration, since it removes the province's discretion over the rate.

Sindh sets its own. Super tax applies to high-earning owners in addition to the standard rates, under the Schedules of the Act.

Here the published sources diverge and I will not paper over the gap. One widely cited reading places the Sindh super tax threshold at agricultural income exceeding Rs 150 million with rates in the 1% to 10% range; another published reading of the Second Schedule describes agricultural income up to Rs 500 million as subject to a 0% super tax rate, with income exceeding Rs 500 million subject to 8%.

Two structural warnings regardless of which table applies:

1. Super tax is typically computed on the whole income, not just the excess. Crossing the threshold by one rupee can trigger a charge on the entire amount. This creates a genuine cliff edge, and it is the one place in agricultural taxation where timing of income recognition has an outsized effect.
2. Super tax sits on top of, not instead of, the slab tax.

If super tax is in play for your holding, you are in a different advisory bracket altogether — this is the point at which structuring, entity choice and year-end planning start to matter materially. Our note on tax planning strategies for businesses sets out the general framework.

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How to Calculate Taxable Agricultural Income (Step-by-Step)

Compute gross agricultural receipts, subtract allowable farming expenses and depreciation, apply the Rs 600,000 exemption (individuals only), run the remainder through the slab table, then add super tax and — in Punjab — the per-acre land charge.

Step 1 — Establish Your Income Year

Both provinces work on the agricultural income year running 1 July to 30 June, matching the federal tax year. Crops harvested in June but sold in July fall into the following year. Fix your recognition basis and stay consistent — changing it between years is one of the fastest ways to attract an audit query.

Step 2 — Aggregate Gross Agricultural Receipts

Include every rupee from: crop sales, cash rent received from tenants, the market value of rent-in-kind received, orchard produce, and fodder or by-product sales. Aggregate across all land you hold in that province — you cannot compute holding-by-holding to keep each below the threshold.

Step 3 — Deduct Allowable Expenses

Subtract the genuine costs of producing that income (detailed in Section 11 below).

Step 4 — Apply Depreciation

Claim depreciation on tractors, tube wells, harvesters, threshers and farm buildings on the prescribed basis. Do not expense the purchase price of a tractor in one year — that is a capital expenditure and will be disallowed.

Step 5 — Apply the Exemption Threshold

Deduct nothing separately — the Rs 600,000 band is built into the slab table as the nil-rate band. An individual with net agricultural income of Rs 700,000 is taxed on Rs 100,000, not on Rs 700,000. A company gets no nil-rate band at all.

Step 6 — Apply the Slab Table

Work through the bands cumulatively using the table in Sections 5 and 6.

Step 7 — Add Super Tax (If Applicable)

Only for very large incomes — see Section 8.

Step 8 — Punjab Only: Compute the Per-Acre Charge

Calculate the land tax on acreage above the exempt limit, and on orchards from the first acre.

Step 9 — Deduct Tax Already Paid

Credit any instalments or amounts already collected from you during the year.

The BACO agricultural tax calculator automates Steps 5 through 9, and our tax savings calculator helps you model the effect of legitimate deductions before the year closes.

Three Worked Examples

Worked numbers remove more confusion than any amount of explanation. All three use the notified slab table and assume an individual (not a company).

Example 1 — The Mid-Size Punjab Farmer

Illustrative scenario. A landowner in Sahiwal holds 30 irrigated acres. Gross receipts from wheat and cotton for the year: Rs 4,200,000. Documented expenses (seed, DAP and urea, pesticides, canal water charges, tractor fuel, harvesting labour): Rs 2,600,000. Depreciation on tractor and tube well: Rs 180,000.

Notice how different that is from the "45% agricultural tax" headline. A Rs 4.2 million turnover farm with honest expense claims lands under 10%.

Example 2 — The Same Farm With No Expense Records

Identical farm, but the landowner kept no purchase invoices, no labour register and no fuel receipts. The assessing officer disallows the expense claim in full.

The bill rises from Rs 134,000 to Rs 1,050,000 — a difference of Rs 916,000 — purely because of missing documentation. This is the single most expensive mistake in provincial agricultural taxation, and it is entirely avoidable. Our small business accounting guide covers the record-keeping discipline that prevents it.

Example 3 — The Sindh Corporate Farm

A private limited company cultivating 400 acres in Sanghar. Net agricultural income after allowable deductions: Rs 22,000,000. The company does not qualify as a small company.

Had the same operation been structured as an individual proprietorship, the slab computation would produce roughly Rs 9,020,000 — meaning the corporate structure saves around Rs 2.64 million at this income level. Above Rs 5.6 million of income, the flat 29% company rate is materially lighter than the 45% top slab. That is a real, legitimate structuring consideration, though it must be weighed against SECP compliance costs, audit requirements and the tax cost of extracting profits. Our private limited company registration service and our comparison of the difference between a sole proprietor and a company in Pakistan set out the full trade-off.

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Allowable Deductions — and What Gets Disallowed

Deduct the direct costs of producing the crop. Do not deduct capital expenditure, personal expenses, or general administrative overheads unconnected to cultivation.

The SRB is explicit on the boundary: deductions are available under the Sindh Agricultural Income Tax Act, 2025, but taxpayers should avoid claiming capital, personal or administrative expenses against agricultural income. Punjab's Act contains its own allowance provisions under Sections 4-A to 4-C governing computation of agricultural income and allowances treated as deductions.

Typically Allowable

Typically Disallowed

The evidentiary rule that decides most disputes: an expense is allowable if it was incurred, was incurred for agriculture, and can be evidenced. Failing any one of the three loses the claim. Example 2 above quantifies exactly what that costs.

Where a landowner also runs a non-agricultural business, expenses must be apportioned honestly between the two. Putting the farm's diesel through the trading business — or vice versa — creates problems on both sides of the fence. For the federal side of that discipline, see our monthly tax compliance checklist for businesses.

Who Must Register and File?

Anyone deriving agricultural income above the exemption threshold from land in the province must register and file — including owners, tenants, lessees, cultivators, cooperative societies, firms and companies.

The Sindh definition is deliberately broad. An owner as defined in the Sindh Agricultural Income Tax Act, 2025 — including an individual, a company, a cooperative society, tenant or lessee — who earns agricultural income above PKR 600,000 is liable to be registered with the Sindh Revenue Board and liable to pay tax under the Act. Every company, cooperative farming society, member of a firm or association of persons, and individual falls within the registration and filing framework.

Who Is Caught

A point worth pausing on: the threshold is applied to income, not to acreage. A five-acre holding under high-value horticulture can comfortably exceed Rs 600,000; a fifty-acre rain-fed holding in a bad year may not. Do not assume small acreage means no obligation.

A second point: the rise from below-threshold to above-threshold is the trigger, and it is your responsibility to notice it. There is no notice from the department telling you that this is the year you crossed the line.

If you also hold a federal filing obligation — which most people with agricultural income of this size do — our Pakistan tax filing deadline guide tracks both calendars.

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Agricultural Income Tax Filing Process in Sindh (Step-by-Step)

Sindh runs a fully online, self-assessment system: register on the SRB AIT portal using Form AIT-01, obtain an Agricultural Income Tax Number (AITN), file the annual return on Form AIT-03, and pay through banks, ATMs or mobile banking.

The Act introduces a self-assessment regime with the due date for return filing generally set as 30 September following the close of the financial year, and the Sindh Revenue Board has launched an online AIT return form available on the AIT portal, where AIT payers can register, file returns, and pay agricultural income tax through mobile apps, ATMs and over the counter at bank branches across the Province.

Step 1 — Assemble Your Documents Before You Start

Have ready: your identification document such as CNIC or registration number, land ownership or tenancy details, bank account information, contact details and mailing address. For a company, keep the NTN and SECP registration particulars to hand — the AITN is a unique identifier that may be based on NTN and SECP registration for companies.

Step 2 — Open the SRB AIT Portal

Navigate to the SRB website and select the AIT Portal registration and login option. Click on "AIT Portal (Registration and Login)" under the left menu column to reach the Registration Portal homepage.

Step 3 — Complete Form AIT-01

After clicking the "Register" button on the homepage you are directed to Form AIT-01, the official application form required to initiate registration under the Sindh Agricultural Income Tax Act, 2025; this form creates your Agricultural Income Tax Number (AITN) and must be completed accurately, with all information matching your official documents, as discrepancies may delay verification.

The most common cause of a stalled registration is a mismatch between the name on the CNIC and the name in the land record — a legacy of decades of informal transfers. Resolve the land-record position first if the two do not agree.

Step 4 — Receive Your AITN

Upon registration you are issued an Agricultural Income Tax Number (AITN), a unique identifier for taxpayers under the Act. Keep this safe. It is your permanent identity for every future AIT filing, payment and correspondence.

Step 5 — Log In and Open the Return

Click "Sign In", enter your user ID and password, and click "Login"; if you have forgotten your credentials, use the "Forgot Password" link to reset using your registered mobile number.

Step 6 — Prepare and File Form AIT-03

Under Section 3 of the Act, every person deriving agricultural income in Sindh is required to furnish an annual income tax return declaring the total agricultural income, allowable deductions, and the tax payable, if any, within the prescribed timeframe and manner specified by the rules; Rule 4 of the Sindh Agricultural Income Tax Rules, 2025 sets out the procedure for furnishing annual income tax returns, including required forms, supporting documents and timelines, and specifies the process for e-filing through the SRB-AIT online portal.

Complete the income schedule, the deduction schedule, and the computation. Because this is self-assessment, the figures you enter are the figures that stand unless and until the SRB opens an audit or assessment.

Step 7 — Generate the Challan and Pay

Pay through the channels the SRB has enabled — over the counter at participating bank branches, ATM, or mobile banking app. Retain the paid challan; it is your evidence of discharge for both provincial and federal purposes.

Step 8 — Save the Acknowledgement

Download and archive the filed return and the acknowledgement. You will need both when reconciling with your FBR wealth statement (see Section 17).

A realistic note on the system's maturity: as of the last filing cycle, the SRB indicated that the online registration, return filing and payment modules were still being progressively rolled out. Expect occasional portal friction and do not leave filing to the final 48 hours. If you have wrestled with the FBR's IRIS portal, the instinct transfers directly — and our guide to FBR IRIS registration covers the parallel federal process.

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Agricultural Income Tax Filing Process in Punjab (Step-by-Step)

Punjab's agricultural income tax is administered through the Board of Revenue and the district collectorate machinery rather than a standalone revenue-authority portal, with assessment carried out by the revenue officer on the basis of the statement of agricultural income you file.

Punjab's collection architecture is inherited rather than newly built. Punjab agricultural income tax is collected by district collectors appointed under the Punjab Land Revenue Act, 1967, and the Act itself provides for assessment and collection under Section 4, computation of agricultural income under Section 4-A, and allowances treated as deductions from income under Section 4-B, with Section 3-B providing for tax on the basis of an income tax return.

The Practical Route

Step 1 — Identify your assessing circle. Your obligation sits with the collectorate for the district in which the land is located. If you hold land across districts, expect to deal with more than one.

Step 2 — Prepare the statement of agricultural income. Compute net agricultural income for the year using the method in Section 9. Punjab's Section 3-B route allows tax on the basis of the income tax return, which means consistency with what you declare to the FBR is not optional — it is structurally assumed.

Step 3 — Compute the per-acre charge separately. Establish your taxable acreage, excluding the exempt 12.5 acres, and treat orchard acreage separately.

Step 4 — File within the prescribed period and retain proof of filing.

Step 5 — Respond to the assessment. Unlike Sindh's pure self-assessment model, Punjab retains a meaningful assessment step by the revenue officer. If the assessed figure differs from your declared figure, you have an appeal route.

Step 6 — Pay and retain the challan.

A practical caution specific to Punjab: because collection runs through the traditional revenue hierarchy, landowners sometimes receive demands presented in person by local revenue staff. Tehsildars and patwaris have been involved in receiving this tax, presenting letters signed by local government. Never pay against a verbal demand or an unstamped note. Insist on a properly issued demand referencing the assessment, and pay through an official challan into the government account. This is not a theoretical concern — it is the most frequent source of disputed payments we encounter in Punjab.

For landowners who also handle Punjab's provincial services tax, our Punjab sales tax filing guide covers that separate obligation.

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Deadlines, Penalties and Default Surcharge

The general due date is 30 September following the close of the income year, though Sindh has extended it in practice. Late filing now attracts 0.1% of tax due per day or Rs 1,000 per day, whichever is higher, plus a default surcharge at the higher of 12% or KIBOR + 3%.

The Deadline Position

Sindh's extension record in the first cycle is instructive. The original deadline of 30 September 2025 was extended by one month to 31 October 2025 with the approval of the Sindh government, and then extended again to 15 November 2025 — granted under the Sindh Agricultural Income Tax Rules, 2025 with government approval, to facilitate taxpayers and ensure smooth submission of returns across the province.

Do not plan around an extension. Extensions in the first year of a new regime reflect system immaturity, not policy. As the SRB portal matures, the tolerance will narrow.

Penalties

The penalty for non-filing is 0.1% of the tax due per day or Rs 1,000 per day, whichever is higher.

Punjab's structure adds minimum floors scaled to income. Where the previous penalty for late submission was a flat Rs 25 per day capped at Rs 1,000, it is now either 0.1% of the tax due per day or Rs 1,000 per day, with minimum penalties of Rs 10,000 for incomes up to Rs 1.2 million, Rs 20,000 for incomes between Rs 1.2 million and Rs 40 million, and Rs 50,000 for incomes above Rs 40 million.

Read that change carefully. The old maximum penalty was Rs 1,000 in total. The new minimum penalty starts at Rs 10,000 and the daily rate is uncapped. A landowner with Rs 3 million of tax due who files 90 days late faces roughly Rs 270,000 in penalty alone — before surcharge.

Default Surcharge

The default surcharge for non-payment or delayed payment has increased from 5% per annum to the higher of either 12% or KIBOR plus 3%.

That is a genuine cost-of-money charge, not a token levy. Combined with the daily penalty, the economics of "I'll deal with it next year" have reversed completely. Our guide on how to avoid late tax filing penalties and the late filing penalty calculator quantify the equivalent federal exposure.

Important Warning
If you filed nothing in the first cycle because you believed the tax was "not really being collected", your exposure compounds daily. The remedy is voluntary compliance before a notice issues — not after. The gap between a voluntarily late return and a return filed after an audit notice is, in practice, the difference between a manageable penalty and a contested assessment.

Assessment, Audit and Appeals

Both provinces now have real audit and enforcement powers. In Sindh, appeals must be filed within 30 days of receipt of the assessment order, and civil courts have no jurisdiction over assessment or collection matters.

Audit

The SRB can audit AIT returns to ensure compliance with the provisions of the law, and an audit can be triggered for a number of reasons including legal and accounting factors. Failure to comply with registration and filing requirements may result in penalties, audits, or legal proceedings initiated by the Agricultural Income Tax Officer (AITO).

In practice, the audit triggers that matter most are:

1. Declared income wildly out of line with landholding and district crop yields. Revenue authorities hold the land record and the district yield data. A 200-acre holding declaring Rs 700,000 invites scrutiny.
2. Expense ratios that defy agronomy. Claiming 90% of receipts as expenses year after year is a flag.
3. Mismatch with your FBR declaration. See Section 17.
4. Non-filing after a prior year's filing. A gap in the sequence is the easiest query to raise.
5. Asset acquisitions inconsistent with declared farm income.

Procedural Framework in Sindh

Sindh borrowed a mature procedural code rather than writing one from scratch. Certain provisions of the Sindh Sales Tax on Services Act, 2011 relating to registration, assessment, audit, enforcement, recovery and appeals apply mutatis mutandis to the Sindh Agricultural Income Tax Act, 2025, and the SRB may delegate any of its powers and functions.

This is genuinely significant for advisers: it means the substantial body of SRB practice, circulars and appellate precedent under the services-tax regime becomes directly relevant to agricultural tax disputes.

Appeals

An appeal should be filed within 30 days from the date of receipt of the assessment order, and civil courts do not have jurisdiction over matters related to the assessment or collection of AIT.

Thirty days is short and it is strict. The clock runs from receipt of the order, not from when you noticed it. The bar on civil court jurisdiction means the statutory appellate hierarchy is your route — a writ petition is available only on limited constitutional grounds. If you receive an assessment order you disagree with, treat the thirty-day window as the single most urgent item on your desk. Our detailed guides on how to appeal a tax assessment in Pakistan and responding to tax notices set out how to build an appeal that stands up.

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The Federal Link: Section 111 and Wealth Reconciliation

This is the most under-reported risk in Pakistani agricultural taxation. Agricultural income that has not borne provincial tax can be treated as unexplained income under Section 111 of the Income Tax Ordinance, 2001 — and taxed federally at full rates.

Here is the mechanism. Agricultural income is exempt federally under Section 41 of the Income Tax Ordinance, 2001. But the exemption is not a blank cheque. As practitioners have long noted, although agricultural tax is a provincial levy, if agriculture tax is not paid into the provincial government account before filing the income tax return with the FBR, the corresponding agricultural income will remain unexplained in terms of Section 111 of the Income Tax Ordinance, 2001.

The consequences cascade:

Even though agricultural income itself is not taxed federally, a filer with both agricultural and non-agricultural income must still report the agricultural income in the wealth statement and reconciliation — it explains how wealth grew during the year even though no tax is due on that portion. Leaving agricultural income out of the wealth reconciliation while still using agricultural cash to buy property or vehicles is one of the most common triggers for an FBR mismatch notice, because the asset purchase has no declared income source to justify it.

What This Means in Practice

Picture a Multan landowner who buys a Rs 15 million commercial plot with three years of accumulated crop proceeds. She has never filed a provincial agricultural return and has shown only a modest exempt-income figure federally. The FBR's data-matching picks up the property transaction. She now has to explain a Rs 15 million acquisition against a declared income history that does not support it.

Her defence is the provincial agricultural tax return — the one she never filed. Without it, the agricultural income is an assertion. With it, the income is documented, taxed, and evidenced by a government challan.

This inverts the usual calculation. Filing the provincial return is not only a provincial compliance obligation — it is the documentary foundation of your federal exempt-income claim. Landowners who treat the provincial return as optional are, without realising it, leaving their entire federal position undefended.

Practical Rules

1. Pay the provincial agricultural tax before you file your FBR return. The sequence matters.
2. Declare the agricultural income in your FBR return as exempt income — do not omit it because it is exempt.
3. Reconcile it in the wealth statement so that asset growth has a declared source.
4. Keep provincial and federal figures identical. An inconsistency between the two is a self-inflicted audit trigger.
5. Retain the provincial challan as the evidentiary link between the two systems.

Our guides on the wealth statement and Section 116 reconciliation and on how to explain source of income under Section 111 walk through this in full — and the second of those is arguably more important to read than anything on the provincial side.

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Exemptions and Relief

The headline exemption is the Rs 600,000 nil-rate band for individuals. Beyond that, exemptions exist but are narrow, notification-driven, and not available to companies.

Certain owners, areas or incomes may be exempt from the levy of AIT under the Sindh Agricultural Income Tax Act, 2025, with some exemptions granted by the Government of Sindh through official notifications, including specific government-notified persons or classes of persons.

What Genuinely Reduces Your Bill

What Does Not Work

• Splitting land among family members on paper only. Benami arrangements and undocumented "transfers" are precisely what Section 3-A of the Punjab Act (dealing with the effect of transfers) exists to counter, and they compound your federal exposure rather than reducing it.
• Declaring income below threshold when the land record contradicts it. The department holds the land record.
• Assuming exemption because "farmers don't pay tax". That has not been true since 1 January 2025.

Genuine planning is legitimate and available: proper expense documentation, correct depreciation claims, honest apportionment between agricultural and business income, appropriate entity structuring for large corporate farms, and timing of sales around super-tax thresholds. Everything in that list is lawful and defensible. Our note on how to reduce tax liability in Pakistan addresses the general principles, and if you need a formal exemption position documented, see our guide on the tax exemption certificate process.

Corporate Farming: A Separate Calculation

A company deriving agricultural income pays a flat 20% (small company) or 29% (other company) with no exemption threshold — which above roughly Rs 5.6 million of income is materially lighter than the individual scale.

The arithmetic is straightforward and, as Example 3 demonstrated, the saving at scale is real. But the corporate route brings obligations that the individual route does not:

The honest advice: for a farm income comfortably under Rs 5 million, incorporation usually costs more than it saves. Above Rs 10 million, and particularly where the operation already has employees, machinery finance, contract supply arrangements or family succession issues, the case becomes strong. Between those figures it depends on how profits will actually be used — reinvested in the operation, or drawn out for personal consumption.

Also weigh the succession dimension, which is chronically underrated in Pakistani landholding families. Agricultural land fragments across generations through inheritance; shares in a company do not fragment the underlying asset. For families facing a third-generation split of a productive holding, the structural argument can outweigh the tax argument entirely.

Our private limited company registration and single member company (SMC) registration services cover the incorporation route, and our guide to Pakistan corporate tax 2026 covers the federal side of company obligations.

Discuss Corporate Farming Structure with BACO →

Common Mistakes Landowners Make

These are the errors that turn a routine filing into an assessment dispute. Each one is avoidable.

1. Applying the 45% rate to the January–June 2025 period. It did not apply. Both provinces deferred. Filing on the wrong basis produces an overpayment that is painful to recover.
2. Keeping no expense records. As Example 2 showed, this can multiply the bill sevenfold.
3. Computing holding-by-holding rather than in aggregate. All land in a province aggregates into one computation.
4. Assuming small acreage means no liability. The threshold is income-based.
5. Paying against verbal or unstamped demands. Always demand a formal assessment reference and an official challan.
6. Omitting agricultural income from the FBR return because it is exempt. Exempt income must still be declared and reconciled.
7. Treating provincial and federal figures as unrelated. A mismatch is a self-created audit trigger.
8. Missing the 30-day appeal window. It runs from receipt, and civil courts are barred.
9. Expensing capital purchases. A tractor is depreciated, not expensed.
10. Registering with a CNIC-to-land-record name mismatch. This stalls registration in Sindh more than any other single issue.
11. Claiming personal and household costs as farm expenses. Explicitly disallowed.
12. Ignoring the orchard rules. Orchards get no acreage allowance in Punjab and are charged from the first acre.
13. Waiting for an extension. First-cycle extensions were transitional generosity, not policy.
14. Treating livestock income as clearly agricultural. The statutory position moved twice in Punjab — verify first.
15. Filing nothing at all because "nobody is collecting". They are. And the surcharge accrues at the higher of 12% or KIBOR + 3% while you wait.

If you have already made one of these and received a notice, our guide on common reasons for FBR notices and our note on revised return vs rectification application explain the correction routes available.

Expert Tips and Best Practices

Compliance under the new regime is fundamentally a documentation exercise. The tax rate is fixed; the taxable figure is where the outcome is decided.

Open a dedicated farm bank account. Running crop proceeds and input purchases through one account creates an audit trail that no assessing officer can wave away. This is the highest-return single action available.

Collect the invoice at the point of purchase. A fertiliser dealer will issue a receipt if you ask at the counter. He will not reconstruct one in March.

Keep a simple crop-wise ledger. Acreage, input cost, yield, sale price, buyer. A notebook is sufficient if it is contemporaneous. Retrospective reconstruction is not.

Retain mandi and ginning factory receipts. These corroborate both income and market rate.

Maintain a fixed asset register. Purchase date, cost, depreciation claimed to date. This makes the depreciation claim mechanical rather than argumentative.

Reconcile provincial and federal declarations before filing either. Prepare both together, not six months apart.

File even in a loss year. A filed nil or loss return preserves continuity, keeps you out of the non-filer pattern, and documents the bad year for future reference — see our guide on filing a nil tax return.

Diarise the deadline 45 days early. Portal congestion and document gaps both surface late.

Register before you need to. Registration in Sindh requires land-record verification that can take time. Do not begin the process in the last week of September.

Re-verify rates every single year. Four significant changes in under two years is the track record. Do not reuse last year's rate table.

Where super tax is in play, get advice before year-end, not after. Once the year closes, the planning options close with it.

Keep the paid challan permanently. It is the evidentiary bridge between your provincial return and your federal wealth statement.

You can benchmark your own preparedness against the BACO agricultural tax calculator, and if your affairs span multiple provinces or heads of income, our team handles combined provincial-federal compliance as a single engagement.

Start a Compliance Review with BACO →

Documentation Checklist

Assemble these before you begin the return. The list is the same in both provinces, with the registration items specific to Sindh.

Identity & Registration

• ☐ CNIC (or NICOP for overseas Pakistanis)
• ☐ NTN, where held
• ☐ SECP incorporation certificate (companies)
• ☐ AITN (Sindh, once issued)
• ☐ Registered mobile number and email

Land & Title

• ☐ Fard / jamabandi or khatooni extract
• ☐ Registered lease or tenancy agreement, where applicable
• ☐ Acreage breakdown: irrigated / unirrigated / mature orchard
• ☐ District and tehsil particulars for each holding

Income Evidence

• ☐ Crop-wise sale invoices and mandi receipts
• ☐ Ginning factory or procurement centre receipts
• ☐ Rent agreements and rent receipts
• ☐ Valuation basis for rent-in-kind received
• ☐ Bank statements for the farm account

Expense Evidence

• ☐ Seed purchase invoices
• ☐ Fertiliser and pesticide invoices
• ☐ Canal water (abiana) challans
• ☐ Tube well electricity bills or diesel receipts
• ☐ Labour and harvesting payment records
• ☐ Machinery hire receipts
• ☐ Transport bills

Assets

• ☐ Fixed asset register
• ☐ Purchase invoices for tractors, tube wells, implements
• ☐ Prior-year depreciation schedule

Prior Compliance

• ☐ Previous year's agricultural return and challan
• ☐ Current FBR income tax return and wealth statement
• ☐ Any assessment orders or notices received

If you also need to verify or restore your federal filing status alongside this, our guide on how to check the Active Taxpayer List covers that step.

Decision Matrix: What Applies to You?

Latest Updates and What to Watch in 2026–27

Three live issues will shape the next two filing cycles.

1. Punjab's per-acre rates and water cess. The Punjab Finance Bill 2026 proposed doubling and in places tripling per-acre rates, lifting the matured orchard levy from Rs 600 to Rs 1,000 per acre, and replacing the crop-based water cess with a flat Rs 1,650 per acre for Kharif and Rs 850 per acre for Rabi, while also proposing abolition of the cotton fee on raw cotton arriving at ginning factories in response to declining cotton production and ginning unit closures. For a landowner with 100 acres, the proposed per-acre increase alone is a material annual cost.

2. The procedural requirement in Punjab is now settled law in practice. The April 2026 episode established that rate-altering notifications must be laid before the Assembly at budget time. Expect Punjab to route future changes through the Finance Act rather than through standalone notifications — which, incidentally, makes them easier to track.

3. Sindh's enforcement is maturing. The first cycle featured two extensions and a partially built portal. The second will not be as forgiving. Expect the SRB to begin using its audit powers in earnest, and expect data-sharing between the SRB's land-record access and its assessment function to tighten.

What to monitor: the SRB's circulars page for deadline changes, the Punjab Gazette for rate notifications, and each year's Provincial Finance Act. Our blog tracks these changes as they are notified, and our overview of business tax compliance in Pakistan 2026 carries the broader regulatory calendar.

Disclaimer
This article is for general informational purposes only and does not constitute professional tax, legal, or financial advice. Agricultural income tax law in Punjab and Sindh has changed repeatedly since 2024, and rates, thresholds, deadlines and procedures are subject to further amendment by provincial Finance Acts, ordinances and notifications. Figures are stated as of 15 September 2026 and items marked require confirmation against the current official source. Consult a qualified BACO Consultants advisor for guidance specific to your situation before filing, paying or relying on any position described here.

Why Choose BACO Consultants for Agricultural Income Tax in Punjab & Sindh

Because agricultural income tax is not one tax — it is a provincial computation, a federal reconciliation, and a documentation problem, and most advisers only handle one of the three.

BACO Consultants is a corporate, tax and legal consultancy based in Islamabad, working with landowners, corporate farms, agri-businesses and overseas Pakistanis with land holdings across Punjab and Sindh. You can read more about the practice on our about page and meet the people who will actually handle your file on our team page.

What we bring to an agricultural tax engagement:

Both sides of the ledger, handled together. We do not file your provincial return and hand you a folder. We compute the provincial position, file it, pay it, and then reconcile the same figures into your FBR return and wealth statement — because, as Section 17 explains, an unreconciled provincial filing leaves your federal position exposed under Section 111. That integration is the whole point. Our full range of tax and corporate services covers both ends.

Combined tax and legal capability. Agricultural taxation in Pakistan runs through revenue law, land law and constitutional questions of provincial competence — as the April 2026 Punjab episode demonstrated. Our practice covers corporate, tax and legal advisory in one place, which matters when an assessment turns on a point of land record or statutory interpretation rather than arithmetic.

Documentation-first methodology. We start every engagement by building the evidentiary base, because the difference between Example 1 and Example 2 in this article was Rs 916,000 — and the difference was paperwork, not law.

Cross-provincial coverage. If you hold land in more than one province, you have more than one obligation. We handle them as a single engagement so the numbers reconcile.

Multi-channel compliance. From NTN registration to annual income tax filing to partnership and AOP registration to SECP work for corporate farms, we can take the whole compliance stack rather than a fragment of it.

Practical honesty about uncertainty. You will have noticed the markers in this article. That is how we work. Where the law is genuinely unsettled — livestock classification, the exact super tax table, Punjab's 2026-27 per-acre rates — we tell you it is unsettled, document the position you take, and make it defensible. We do not manufacture certainty that the statute does not provide.

Representation when it goes wrong. Thirty days to appeal a Sindh assessment, with civil courts barred, leaves no room for a slow start. We handle notices, assessments, appeals and rectifications, as our guides on handling tax notices and rectification applications reflect.

Whether you are a 20-acre owner filing for the first time, a corporate farm weighing incorporation against the 45% top slab, or an overseas Pakistani who has just discovered that inherited land carries an annual filing obligation — the first conversation costs you nothing but clarifies a great deal.

Book Your Agricultural Income Tax Consultation with BACO Consultants →

Frequently Asked Questions

Is agricultural income taxable in Pakistan in 2026?

Yes. Agricultural income is exempt from federal income tax under the Income Tax Ordinance, 2001, but every province taxes it separately. Since 1 January 2025, Punjab and Sindh both apply a progressive scale starting at nil up to Rs 600,000 and reaching 45% above Rs 5,600,000.

How much agricultural income is tax-free in Punjab and Sindh?

Rs 600,000 per year for an individual farmer in both provinces. Only income above that is taxed, and only the excess — net income of Rs 700,000 means tax on Rs 100,000, not on the whole amount. Companies receive no tax-free threshold.

Who collects agricultural income tax — the FBR or the province?

The province. The Federal Board of Revenue neither charges nor collects agricultural income tax. In Punjab it is collected through the Board of Revenue and district collectorate machinery; in Sindh the Sindh Revenue Board took over from the Board of Revenue under the 2025 Act.

What is the agricultural income tax rate for companies in 2026?

A flat 20% for a small company and 29% for any other company, in both Punjab and Sindh, with no exemption threshold. Above roughly Rs 5.6 million of income, this is materially lower than the individual slab scale.

How do I register for agricultural income tax in Sindh?

Open the SRB AIT portal, complete Form AIT-01 with your CNIC or registration number, land ownership or tenancy details and bank particulars, and you will be issued an Agricultural Income Tax Number (AITN). Ensure the name on your CNIC matches the land record, as mismatches delay verification.

What is Form AIT-03?

AIT-03 is the annual agricultural income tax return under the Sindh Agricultural Income Tax Act, 2025. It is filed electronically on the SRB AIT portal and declares your total agricultural income, allowable deductions and tax payable under self-assessment.

When is the agricultural income tax return due?

The general due date in Sindh is 30 September following the close of the financial year, though the SRB extended it twice in the first cycle — to 31 October and then 15 November 2025. Punjab's timing follows its own Act and Rules. Verify the current cycle's date with the relevant authority rather than assuming an extension.

What is the penalty for late filing of agricultural income tax?

The penalty is 0.1% of the tax due per day or Rs 1,000 per day, whichever is higher. Punjab adds minimum floors of Rs 10,000, Rs 20,000 and Rs 50,000 depending on income level, and the default surcharge is the higher of 12% or KIBOR plus 3%.

Does Sindh still charge a per-acre agricultural land tax?

No. Sindh abolished the area-based advance tax system under the Sindh Agricultural Income Tax Act, 2025 and now taxes agricultural income only. Punjab has retained a per-acre charge, with holdings up to 12.5 acres exempt and mature orchards charged from the first acre.

What happens if I do not pay provincial agricultural tax but declare agricultural income to the FBR?

The agricultural income may be treated as unexplained under Section 111 of the Income Tax Ordinance, 2001, because the exemption depends on the income having been subjected to provincial tax. Pay the provincial tax and retain the challan before filing your federal return.

Is livestock, dairy or poultry income treated as agricultural income?

It is unsettled. Punjab inserted a livestock definition into its Act in 2024 and then removed it in 2025, leaving the position to be determined under the older land-based wording. Confirm treatment with the Punjab Board of Revenue or SRB before classifying animal income.

Can I appeal an agricultural income tax assessment?

Yes, but the window is short. In Sindh an appeal must be filed within 30 days of receipt of the assessment order, and civil courts have no jurisdiction over assessment or collection matters — the statutory appellate route is the only ordinary remedy.

Do filer and non-filer rates apply to agricultural income tax?

No. The filer/non-filer distinction is a federal concept under the Income Tax Ordinance, 2001. Provincial agricultural income tax applies at the same rate regardless of your Active Taxpayer List status, though ATL status continues to matter for banking, property and vehicle transactions.

Is there a super tax on agricultural income?

Yes, on very large agricultural incomes. Punjab imports the federal Section 4C rates by reference; Sindh sets its own rates in a Second Schedule to its Act. Published readings of the Sindh threshold diverge, so confirm the exact table against the Schedule before computing.

Conclusion

Agricultural income tax in Punjab and Sindh has moved, in under two years, from a token per-acre levy administered by patwaris to an income-based, self-assessed, digitally filed tax with audit powers, daily penalties and a market-rate default surcharge. The rate scale in both provinces is now identical to the federal non-salaried structure: nil to Rs 600,000, then 15% rising in steps to 45%, with companies at a flat 20% or 29%. Sindh has abolished its land-based charge entirely and built a portal; Punjab has kept its per-acre tax and worked through a genuine constitutional wobble over how its rates were notified.

The single most important recommendation in this article is not about rates at all. It is this: the amount you pay is determined far more by the quality of your expense documentation than by which band you fall into. The two worked examples in Section 10 — the same farm, the same income, a Rs 916,000 difference — make the point more forcefully than any argument could. Open a farm bank account, collect the invoice at the counter, keep a contemporaneous ledger, and maintain a fixed asset register. Everything else follows from that.

Your logical next step depends on where you stand. If you have never registered, start with registration — in Sindh that means Form AIT-01 and an AITN, and the land-record verification takes time you should not compress into the final week. If you are registered but unsure of your computation, run your figures through the agricultural tax calculator and compare the result against your expense records. If you have received a notice or an assessment you disagree with, the thirty-day clock is already running.

And if you would rather have someone who does this every cycle handle the provincial return, the federal reconciliation and the documentation trail as one piece of work — that is exactly what we do.
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