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The government has made several amendments to the income tax law to make it easier for overseas Pakistanis to open Roshan Digital Accounts. It has taken the initiative after feedback from Pakistanis living abroad and the central bank. Overseas Pakistanis investing in Naya Pakistan Certificates through their Roshan Digital Accounts were already under the full and final taxation regime. The amendments have now extended the coverage of full and final taxation regime to dividends and capital gains on shares and mutual fund investments. They include capital gain (profit on sale) on real estate too. “The simplification of the taxation regime is likely to give a further boost to th.