A Tax Awareness Guide for Better Pakistan!

Learn to File your Taxes Today for Transparent Tomorrow!
Become a Tax Filer and Responsible Pakistani Citizen.

A “filer” is a person whose name exists on the Tax payers List or his name is on the records of paying tax if that person has not paid any tax owing to that...

To be come a filer in Pakistan you need to register your self as a tax payer with FBR. Obtain an NTN Number(National Tax Number) this number is mandatory to ...

To check your filer status you need to follow the following step or simply download Tax Payer List from fbr.gov.pk and search for your name. If your...

What is our Mission?

Solving your Tax Related Problems

To Answer your common questions about becoming a tax filer, understanding tax regulations, and maximizing your deductions.

Benefits of Being a Filer

The income tax filer is entitled to many benefits by the government of Pakistan on those who do not file.

Register yourself as a Lawyer, Consultant or as a Company.

FBR Invoice Management System

FBR Invoice management system is the method by which companies track and pay invoices.

fbr-image
What Are The Benefits

Let's Find The Benefits of Being a Filer in Pakistan

All responsible citizens should file taxes. Period. Plus, being responsible can pay off in the long run as there are quite a lot of benefits of being a tax filer.

You will save much on registration of vehicles and transfer...

On property transfer active tax payer pay only 1% tax...

Although general duties unrelated to any company or organization are...

There are major advantages of being a tax file and...

Activities related to car sale, purchase, registration or transfer all...

Non-filers pay 15% tax on banknotes and savings program and...

FBR Banner
Need More Help?

Read Our Latest Blogs

With the help of this information, You can simply file your tax on your own, all your queries are also addressed in these blogs

Pakistan Income Tax Calculator

With the help of our tool, You can simply check your income tax payable against your Income Tax Bracket

Monthly Yearly
Income 0.00 0.00
Tax 0.00 0.00
Net 0.00 0.00

Note:The above calculation tool is correct to the best of our knowledge, but it may transfigure or change with the passage of time. We cannot guarantee the correctness in calculation. We do not accept responsibility for any loss or expense in any case resulting from the use of this tax calculator. For more details visit FBR website

Income Tax Slabs 2025

As per income tax exemption bill passed by Government of Pakistan, following slabs and income tax rates will be applicable for salaried persons for the year 2024-2025

  • Where the taxable salary income does not exceed Rs. 600,000 the rate of income tax is 0%.
  • Where the taxable salary income exceeds Rs. 600,000 but does not exceed Rs. 1,200,000 the rate of income tax is 5% of the amount exceeding Rs. 600,000.
  • Where the taxable salary income exceeds Rs. 1,200,000 but does not exceed Rs. 2,200,000 the rate of income tax is Rs. 30,000 + 15% of the amount exceeding Rs. 1,200,000.
  • Where the taxable salary income exceeds Rs. 2,200,000 but does not exceed Rs. 3,200,000 the rate of income tax is Rs. 180,000 + 25% of the amount exceeding Rs. 2,200,000.
  • Where the taxable salary income exceeds Rs. 3,200,000 but does not exceed Rs. 4,100,000 the rate of income tax is Rs. 430,000 + 30% of the amount exceeding Rs. 3,200,000.
  • Where the taxable salary income exceeds Rs. 4,100,000 the rate of income tax is Rs. 700,000 + 35% of the amount exceeding Rs. 4,100,000.
Monthly Yearly
Income 0.00 0.00
Tax 0.00 0.00
Net 0.00 0.00

Note:The above calculation tool is correct to the best of our knowledge, but it may transfigure or change with the passage of time. We cannot guarantee the correctness in calculation. We do not accept responsibility for any loss or expense in any case resulting from the use of this tax calculator. For more details visit FBR website

Income Tax Slabs 2024

As per income tax exemption bill passed by Government of Pakistan, following slabs and income tax rates will be applicable for salaried persons for the year 2023-2024

  • Where the taxable salary income does not exceed Rs. 600,000 the rate of income tax is 0%.
  • Where the taxable salary income exceeds Rs. 600,000 but does not exceed Rs. 1,200,000 the rate of income tax is 2.5% of the amount exceeding Rs. 600,000.
  • Where the taxable salary income exceeds Rs. 1,200,000 but does not exceed Rs. 2,400,000 the rate of income tax is Rs. 15,000 + 12.5% of the amount exceeding Rs. 1,200,000.
  • Where the taxable salary income exceeds Rs. 2,400,000 but does not exceed Rs. 3,600,000 the rate of income tax is Rs. 165,000 + 22.5% of the amount exceeding Rs. 2,400,000.
  • Where the taxable salary income exceeds Rs. 3,600,000 but does not exceed Rs. 6,000,000 the rate of income tax is Rs. 435,000 + 27.5% of the amount exceeding Rs. 3,600,000.
  • Where the taxable salary income exceeds Rs. 6,000,000 the rate of income tax is Rs. 1,095,000 + 35% of the amount exceeding Rs. 6,000,000.
Monthly Yearly
Income 0.00 0.00
Tax 0.00 0.00
Net 0.00 0.00

Note:The above calculation tool is correct to the best of our knowledge, but it may transfigure or change with the passage of time. We cannot guarantee the correctness in calculation. We do not accept responsibility for any loss or expense in any case resulting from the use of this tax calculator. For more details visit FBR website

Income Tax Slabs 2023

As per income tax exemption bill passed by Government of Pakistan, following slabs and income tax rates will be applicable for salaried persons for the year 2022-2023

  • Where the taxable salary income does not exceed Rs. 600,000 the rate of income tax is 0%.
  • Where the taxable salary income exceeds Rs. 600,000 but does not exceed Rs. 1,200,000 the rate of income tax is 2.5% of the amount exceeding Rs. 600,000.
  • Where the taxable salary income exceeds Rs. 1,200,000 but does not exceed Rs. 2,400,000 the rate of income tax is Rs. 15,000 + 12.5% of the amount exceeding Rs. 1,200,000.
  • Where the taxable salary income exceeds Rs. 2,400,000 but does not exceed Rs. 3,600,000 the rate of income tax is Rs. 165,000 + 20% of the amount exceeding Rs. 2,400,000.
  • Where the taxable salary income exceeds Rs. 3,600,000 but does not exceed Rs. 6,000,000 the rate of income tax is Rs. 405,000 + 25% of the amount exceeding Rs. 3,600,000.
  • Where the taxable salary income exceeds Rs. 6,000,000 but does not exceed Rs. 12,000,000 the rate of income tax is Rs. 1,005,000 + 32.5% of the amount exceeding Rs. 6,000,000.
  • Where the taxable salary income exceeds Rs. 12,000,000 the rate of income tax is Rs. 2,955,000 + 35% of the amount exceeding Rs. 12,000,000.
Monthly Yearly
Income 0.00 0.00
Tax 0.00 0.00
Net 0.00 0.00

Note:The above calculation tool is correct to the best of our knowledge, but it may transfigure or change with the passage of time. We cannot guarantee the correctness in calculation. We do not accept responsibility for any loss or expense in any case resulting from the use of this tax calculator. For more details visit FBR website

Income Tax Slabs 2022

As per income tax exemption bill passed by Government of Pakistan, following slabs and income tax rates will be applicable for salaried persons for the year 2021-2022

  • Where the taxable salary income does not exceed Rs. 600,000 the rate of income tax is 0%.
  • Where the taxable salary income exceeds Rs. 600,000 but does not exceed Rs. 1,200,000 the rate of income tax is 5% of the amount exceeding Rs. 600,000.
  • Where the taxable salary income exceeds Rs. 1,200,000 but does not exceed Rs. 1,800,000 the rate of income tax is Rs. 30,000 + 10% of the amount exceeding Rs. 1,200,000.
  • Where the taxable salary income exceeds Rs. 1,800,000 but does not exceed Rs. 2,500,000 the rate of income tax is Rs. 90,000 + 15% of the amount exceeding Rs. 1,800,000.
  • Where the taxable salary income exceeds Rs. 2,500,000 but does not exceed Rs. 3,500,000 the rate of income tax is Rs. 195,000 + 17.5% of the amount exceeding Rs. 2,500,000.
  • Where the taxable salary income exceeds Rs. 3,500,000 but does not exceed Rs. 5,000,000 the rate of income tax is Rs. 370,000 + 20% of the amount exceeding Rs. 3,500,000.
  • Where the taxable salary income exceeds Rs. 5,000,000 but does not exceed Rs. 8,000,000 the rate of income tax is Rs. 670,000 + 22.5% of the amount exceeding Rs. 5,000,000.
  • Where the taxable salary income exceeds Rs. 8,000,000 but does not exceed Rs. 12,000,000 the rate of income tax is Rs. 1,345,000 + 25% of the amount exceeding Rs. 8,000,000.
  • Where the taxable salary income exceeds Rs. 12,000,000 but does not exceed Rs. 30,000,000 the rate of income tax is Rs. 2,345,000 + 27.5% of the amount exceeding Rs. 12,000,000.
  • Where the taxable salary income exceeds Rs. 30,000,000 but does not exceed Rs. 50,000,000 the rate of income tax is Rs. 7,295,000 + 30% of the amount exceeding Rs. 30,000,000.
  • Where the taxable salary income exceeds Rs. 50,000,000 but does not exceed Rs. 75,000,000 the rate of income tax is Rs. 13,295,000 + 32.5% of the amount exceeding Rs. 50,000,000.
  • Where the taxable salary income exceeds Rs. 75,000,000 the rate of income tax is Rs. 21,420,000 + 35% of the amount exceeding Rs. 75,000,000.
Monthly Yearly
Income 0.00 0.00
Tax 0.00 0.00
Net 0.00 0.00

Note:The above calculation tool is correct to the best of our knowledge, but it may transfigure or change with the passage of time. We cannot guarantee the correctness in calculation. We do not accept responsibility for any loss or expense in any case resulting from the use of this tax calculator. For more details visit FBR website

Income Tax Slabs 2021

As per income tax exemption bill passed by Government of Pakistan, following slabs and income tax rates will be applicable for salaried persons for the year 2020-2021

  • Where the taxable salary income does not exceed Rs. 600,000 the rate of income tax is 0%.
  • Where the taxable salary income exceeds Rs. 600,000 but does not exceed Rs. 1,200,000 the rate of income tax is 5% of the amount exceeding Rs. 600,000.
  • Where the taxable salary income exceeds Rs. 1,200,000 but does not exceed Rs. 1,800,000 the rate of income tax is Rs. 30,000 + 10% of the amount exceeding Rs. 1,200,000.
  • Where the taxable salary income exceeds Rs. 1,800,000 but does not exceed Rs. 2,500,000 the rate of income tax is Rs. 90,000 + 15% of the amount exceeding Rs. 1,800,000.
  • Where the taxable salary income exceeds Rs. 2,500,000 but does not exceed Rs. 3,500,000 the rate of income tax is Rs. 195,000 + 17.5% of the amount exceeding Rs. 2,500,000.
  • Where the taxable salary income exceeds Rs. 3,500,000 but does not exceed Rs. 5,000,000 the rate of income tax is Rs. 370,000 + 20% of the amount exceeding Rs. 3,500,000.
  • Where the taxable salary income exceeds Rs. 5,000,000 but does not exceed Rs. 8,000,000 the rate of income tax is Rs. 670,000 + 22.5% of the amount exceeding Rs. 5,000,000.
  • Where the taxable salary income exceeds Rs. 8,000,000 but does not exceed Rs. 12,000,000 the rate of income tax is Rs. 1,345,000 + 25% of the amount exceeding Rs. 8,000,000.
  • Where the taxable salary income exceeds Rs. 12,000,000 but does not exceed Rs. 30,000,000 the rate of income tax is Rs. 2,345,000 + 27.5% of the amount exceeding Rs. 12,000,000.
  • Where the taxable salary income exceeds Rs. 30,000,000 but does not exceed Rs. 50,000,000 the rate of income tax is Rs. 7,295,000 + 30% of the amount exceeding Rs. 30,000,000.
  • Where the taxable salary income exceeds Rs. 50,000,000 but does not exceed Rs. 75,000,000 the rate of income tax is Rs. 13,295,000 + 32.5% of the amount exceeding Rs. 50,000,000.
  • Where the taxable salary income exceeds Rs. 75,000,000 the rate of income tax is Rs. 21,420,000 + 35% of the amount exceeding Rs. 75,000,000.
Monthly Yearly
Income 0.00 0.00
Tax 0.00 0.00
Net 0.00 0.00

Note:The above calculation tool is correct to the best of our knowledge, but it may transfigure or change with the passage of time. We cannot guarantee the correctness in calculation. We do not accept responsibility for any loss or expense in any case resulting from the use of this tax calculator. For more details visit FBR website

Income Tax Slabs 2020

As per income tax exemption bill passed by Government of Pakistan, following slabs and income tax rates will be applicable for salaried persons for the year 2019-2020

  • Where the taxable salary income does not exceed Rs. 600,000 the rate of income tax is 0%.
  • Where the taxable salary income exceeds Rs. 600,000 but does not exceed Rs. 1,200,000 the rate of income tax is 5% of the amount exceeding Rs. 600,000.
  • Where the taxable salary income exceeds Rs. 1,200,000 but does not exceed Rs. 1,800,000 the rate of income tax is Rs. 30,000 + 10% of the amount exceeding Rs. 1,200,000.
  • Where the taxable salary income exceeds Rs. 1,800,000 but does not exceed Rs. 2,500,000 the rate of income tax is Rs. 90,000 + 15% of the amount exceeding Rs. 1,800,000.
  • Where the taxable salary income exceeds Rs. 2,500,000 but does not exceed Rs. 3,500,000 the rate of income tax is Rs. 195,000 + 17.5% of the amount exceeding Rs. 2,500,000.
  • Where the taxable salary income exceeds Rs. 3,500,000 but does not exceed Rs. 5,000,000 the rate of income tax is Rs. 370,000 + 20% of the amount exceeding Rs. 3,500,000.
  • Where the taxable salary income exceeds Rs. 5,000,000 but does not exceed Rs. 8,000,000 the rate of income tax is Rs. 670,000 + 22.5% of the amount exceeding Rs. 5,000,000.
  • Where the taxable salary income exceeds Rs. 8,000,000 but does not exceed Rs. 12,000,000 the rate of income tax is Rs. 1,345,000 + 25% of the amount exceeding Rs. 8,000,000.
  • Where the taxable salary income exceeds Rs. 12,000,000 but does not exceed Rs. 30,000,000 the rate of income tax is Rs. 2,345,000 + 27.5% of the amount exceeding Rs. 12,000,000.
  • Where the taxable salary income exceeds Rs. 30,000,000 but does not exceed Rs. 50,000,000 the rate of income tax is Rs. 7,295,000 + 30% of the amount exceeding Rs. 30,000,000.
  • Where the taxable salary income exceeds Rs. 50,000,000 but does not exceed Rs. 75,000,000 the rate of income tax is Rs. 13,295,000 + 32.5% of the amount exceeding Rs. 50,000,000.
  • Where the taxable salary income exceeds Rs. 75,000,000 the rate of income tax is Rs. 21,420,000 + 35% of the amount exceeding Rs. 75,000,000.
Monthly Yearly
Income 0.00 0.00
Tax 0.00 0.00
Net 0.00 0.00

Note:The above calculation tool is correct to the best of our knowledge, but it may transfigure or change with the passage of time. We cannot guarantee the correctness in calculation. We do not accept responsibility for any loss or expense in any case resulting from the use of this tax calculator. For more details visit FBR website

Income Tax Slabs 2019

As per income tax exemption bill passed by Government of Pakistan, following slabs and income tax rates will be applicable for salaried persons for the year 2018-2019

  • Where the taxable salary income does not exceed Rs. 400,000 the rate of income tax is 0%.
  • Where the taxable salary income exceeds Rs. 400,000 but does not exceed Rs. 800,000 the rate of income tax is Rs. 1000.
  • Where the taxable salary income exceeds Rs. 800,000 but does not exceed Rs. 1,200,000 the rate of income tax is Rs. 2000.
  • Where the taxable salary income exceeds Rs. 1,200,000 but does not exceed Rs. 2,500,000 the rate of income tax is 5% of the amount exceeding Rs. 1,200,000 or Rs. 2000. which one is greater.
  • Where the taxable salary income exceeds Rs. 2,500,000 but does not exceed Rs. 4,000,000 the rate of income tax is Rs. 65,000 + 15% of the amount exceeding Rs. 2,500,000.
  • Where the taxable salary income exceeds Rs. 4,000,000 but does not exceed Rs. 8,000,000 the rate of income tax is Rs. 290,000 + 20% of the amount exceeding Rs. 4,000,000.
  • Where the taxable salary income exceeds Rs. 8,000,000 the rate of income tax is Rs. 1,090,000 + 25% of the amount exceeding Rs. 4,800,000.
Monthly Yearly
Income 0.00 0.00
Tax 0.00 0.00
Net 0.00 0.00

Note:The above calculation tool is correct to the best of our knowledge, but it may transfigure or change with the passage of time. We cannot guarantee the correctness in calculation. We do not accept responsibility for any loss or expense in any case resulting from the use of this tax calculator. For more details visit FBR website

Income Tax Slabs 2018

As per income tax exemption bill passed by Government of Pakistan, following slabs and income tax rates will be applicable for salaried persons for the year 2017-2018

  • Where the taxable salary income exceeds Rs. 400,000 but does not exceed Rs. 500,000 the rate of income tax is 2%.
  • Where the taxable salary income exceeds Rs. 500,000 but does not exceed Rs. 750,000 the rate of income tax is Rs. 2000 + 5% of the amount exceeding Rs. 500,000.
  • Where the taxable salary income exceeds Rs. 750,000 but does not exceed Rs. 1,400,000 the rate of income tax is Rs. 14,500 + 10% of the amount exceeding Rs. 750,000.
  • Where the taxable salary income exceeds Rs. 1,400,000 but does not exceed Rs. 1,500,000 the rate of income tax is Rs. 79,500 + 12.5% of the amount exceeding Rs. 1,400,000.
  • Where the taxable salary income exceeds Rs. 1,500,000 but does not exceed Rs. 1,800,000 the rate of income tax is Rs. 92,000 + 15% of the amount exceeding Rs. 1,500,000.
  • Where the taxable salary income exceeds Rs. 1,800,000 but does not exceed Rs. 2,500,000 the rate of income tax is Rs. 137,000 + 17.5% of the amount exceeding Rs. 1,800,000.
  • Where the taxable salary income exceeds Rs. 2,500,000 but does not exceed Rs. 3,000,000 the rate of income tax is Rs. 259,500 + 20% of the amount exceeding Rs. 2,500,000.
  • Where the taxable salary income exceeds Rs. 3,000,000 but does not exceed Rs. 3,500,000 the rate of income tax is Rs. 359,500 + 22.5% of the amount exceeding Rs. 3,000,000.
  • Where the taxable salary income exceeds Rs. 3,500,000 but does not exceed Rs. 4,000,000 the rate of income tax is Rs. 472,000 + 25% of the amount exceeding Rs. 3,500,000.
  • Where the taxable salary income exceeds Rs. 4,000,000 but does not exceed Rs. 7,000,000 the rate of income tax is Rs. 597,000 + 27.5% of the amount exceeding Rs. 4,000,000.
  • Where the taxable salary income exceeds Rs. 7,000,000 the rate of income tax is Rs. 1,422,000 + 30% of the amount exceeding Rs. 7,000,000.
IMPORTANT

Filer is introducing new “PayRoll” system for individual, small bussiness and for medium bussiness personels.

Frequently Asked Questions

Most Popular Questions

Explore this comprehensive section to find answers to common questions about becoming a tax filer, understanding tax regulations, and maximizing your deductions.

The number of taxpayers in Pakistan has risen by 700,000 over a year-long period, according to statistics of the Federal Board of Revenue (FBR). As per the FBR's statistics, the total number of people who submitted their tax returns rose by 700,000 to a total of 2.154 million. Of these, some 700,000 are salaried people. The FBR said proposals to levy fixed taxes were being considered to bring the small- and big-business owners into the tax net. Last month, the government had launched the Asset Declaration Scheme, which benefited thousands of people. The appearance of name on the ATL is important for availing reduced rates of withholding tax in making certain financial transactions. The FBR sources said the revenue body evolved strategy to make substantial increase in number of return filers. The FBR has so far issued around 4.3 million national tax numbers and all the NTN holders are required to file income tax returns.

The ATL status check allows you to confirm your Active Taxpayer status.

CHECK ACTIVE TAXPAYER STATUS BY SMS

Check Individual’s Active Taxpayer status by SMS through the following procedure:

Type "ATL (space) 13 digits Computerized National Identity Card (CNIC)" and send to 9966. Check Active Taxpayer status of AOP and Company by SMS through the following procedure: Type "ATL (space) 7 digits National Tax Number (NTN)" and send to 9966.

Check AJ&K Active Taxpayer status by SMS through the following procedure:

For Individual, type AJKATL (space) CNIC (without dashes). Send it to 9966. Having NTN AJKATL (space) 11 digit NTN (without dashes). Send it to 9966.

CHECK ACTIVE TAXPAYER STATUS BY DOWNLOADING ATL

You can also download ATL from:

Active Taxpayer List (Income Tax)

The Active Tax Payer's List of AJK is to be considered at par with the ATL (Income Tax) after amendment in the Income Tax Ordinance 2001 through Finance Act 2018.

Obtain an NTN Number(National Tax Number) this number is mandatory to become a tax payer in Pakistan.

You can easily obtain an NTN number by visiting a your legal adviser or through online process by visiting FBR website and making a request. Go to the site and then go to the Registration for Unregistered Person tab. It is a simple form. After filling it, NTN generates.

NTN number takes approximately a few hours and you will have a unique NTN number at your disposal. IRIS Registration. Go to fbr website and go to the IRIS tab. From there register yourself for e-enrollment.

Once registered you will get a confirmation on your email specified.

Then log onto IRIS and electronically fill in the data. You need to have all the relevant tax content available.

Once you submit all the data, IRIS will confirm that you have now submitted.

After successful submission, you get an email confirmation. Later you are active on the ATL listing.

You can validate that through logging on and entering your NTN or CNIC.

VERIFICATION THROUGH ONLINE PORTAL

The ATL status check allows you to confirm your Active Taxpayer status.

CHECK ACTIVE TAXPAYER STATUS BY SMS

Check Individual’s Active Taxpayer status by SMS through the following procedure:

Type "ATL (space) 13 digits Computerized National Identity Card (CNIC)" and send to 9966.

Check Active Taxpayer status of AOP and Company by SMS through the following procedure:

Type "ATL (space) 7 digits National Tax Number (NTN)" and send to 9966.

Check AJ&K Active Taxpayer status by SMS through the following procedure:

For Individual, type AJKATL (space) CNIC (without dashes). Send it to 9966.

Having NTN AJKATL (space) 11 digit NTN (without dashes). Send it to 9966.

CHECK ACTIVE TAXPAYER STATUS BY DOWNLOADING ATL

You can also download ATL from:

Active Taxpayer List (Income Tax)

The Active Tax Payer's List of AJK is to be considered at par with the ATL (Income Tax) after amendment in the Income Tax Ordinance 2001 through Finance Act 2018.

According to the FBR withholding taxes regime in one or the other way is part of tax system ever since imposition of direct taxes by the governments and taxpayers on two scores;

To the government, provides revenue regularly throughout the year for its expenditure and operations.

To the taxpayers, provides an opportunity to discharge their obligations in manageable installments.

WITHHOLDING TAXES IN PAKISTAN

INCOME TAX

Withholding is an act of deduction or collection of tax at source, which has generally been in the nature of an advance tax payment. It is an effective mechanism and important/timely source of revenue. Their contribution is about 41 percent of total direct tax revenues. Increase from Rs.5(b) in 1991 to above Rs 422(b) in 2012 speaks of exponential growth and consequential heavy reliance on withholding taxes in Pakistan. Under the repealed Income Tax Act, 1922, tax was deducted from two main sources of income; namely, salaries and interest on securities. Over the period of time, Withholding Tax net was extended, by steadily introducing different Provisions in the Tax Laws. The repealed Income Tax Ordinance, 1979, brought in all the provisions of the Income Tax Act, 1922. However, in the 1990s, withholding tax net was expanded extensively by providing for withholding tax on a wider variety of transactions and making most of them presumptive. Provisions of the Income Tax Ordinance, 2001, are more or less the same, except for a few changes and additions. Important withholding provisions relate to salary, imports, exports, commission and brokerage, dividend, contracts, profit on debt, utilities, vehicles tax, stock exchange-related provisions and non-residents, etc., with varying rates.

SALES TAX

Sales Tax Act of 1990 also provides for mechanism of Withholding. Vide SRO No. 660(1)/2007 dated 30th June 2007 special procedure under the title of Sales Tax special procedure (Withholding Tax) Rules 2007, was introduced. Though within the Sales Tax structure share of Withholding Tax is quite minor and its scope is limited only to five types of Withholding Agents. But still there is further room for broadening its base.