Exemption of certain public property from taxation

The Federal Government shall not, in respect of its property or income, be liable to taxation under any Act of Provincial Assembly and, subject to clause (2), a Provincial Government shall not, in respect of its property or income, be liable to taxation under Act of ¹[Majlis-e-Shoora (Parliament)] or under Act of the Provincial Assembly of any other Province.

If a trade or business of any kind is carried on by or on behalf of the Government of a Province outside that Province, that Government may, in respect of any property used in connection with that trade or business or any income arising from that trade or business, be taxed under Act of ¹[Majlis-e-Shoora (Parliament)] or under Act of the Provincial Assembly of the Province in which that trade or business is carried on.

Nothing in this Article shall prevent the imposition of fees for services rendered.