AMLAW provides comprehensive legal services to non-profit organizations and associations in the Islamic Republic of Pakistan. We provide services to businesses, institutions, educational, social, religious, individuals and families seeking to accomplish non-profit objectives.  In Pakistan there are numbers of laws for registration of non-profit organizations including the prominent Acts and Ordinances as The Societies Registration Act, 1860, The Trusts Act, 1882, Registration of non-profit Companies under section 42 of the Companies Ordinance, 1984, The Co-operative Societies Act, 1925, Trade Organisations Ordinance, 2007, Non-Profit Public Benefit Organisations (Governance and Support) Act, 2003, Mussalman Waqf Act, 1923, Charitable Endowments Act, 1923.

AMLAW offers a broad spectrum of legal services to NPOs in Pakistan including following:

• Registration of Non-profit Organizations/Non Governmental Organisations
• Preparation of documents
• Advising non-profit board members of their duties & responsibilities
• Advising individuals and entities with respect to charitable giving matters
• Advising NPO’s in obtaining tax exemptions
• Representing & defending all types of NPO’s in mediation, arbitration, litigation & similar matters
• Advising on real estate transactions, environmental etc. issues
• Advice NGO’s in their fund raising efforts
• Advising on Intellectual property issues, applying for and protecting copyrights or trademarks and obtaining licenses to use copyrighted materials
• Drafting of employment agreements
• Dissolution of NPOs/NGOs

You may also want to review details pertaining to laws related to NGOs/NPOs in Pakistan.

Please contact AMLAW for any matter related to non-profit organisations in Pakistan.

The Societies Registration Act, 1860

Societies or NPO’s which are registered under The Societies Registration Act, 1860 are for the promotion of literature, science or the fine arts or for the diffusion of useful knowledge, the diffusion of political education or for charitable purposes. Any seven or more persons associated for any literary, scientific, charitable purpose, the diffusion of useful knowledge, the foundation or maintenance of libraries or reading rooms for general use, public museums, galleries of paintings or works of art, collections of natural history, mechanical and philosophical inventions, instruments or designs, management, overseeing, monitoring and providing supervisory cover to local institutions such as primary schools, middle schools, high schools, dispensaries, basic health units and rural centres and other health institution, population welfare facilities, water supply and sanitation faculties may form themselves into a society under the Act subscribing their names to a memorandum of association filing the same with the Registrar of Societies.

The Trust Act, 1882

A public charitable trust is a trust which is created for the benefit of society generally or for certain sections of society. The said Act extends to the whole of Pakistan but nothing contained in the Act affects the rules of Muslim law as to waqf. A waqf under Muslim law is generally made with a pious, charitable or religious purpose. As a Trust property vests in Trustees, but waqf property vests in Almighty Allah. A trust may be created for any lawful purpose like advancement of religion, advancement of knowledge, advancement of health and safety of public, advancement of any other beneficial to making etc. The purpose of a trust is lawful unless it is forbidden by law, or is of such a nature that, if permitted, it would defeat the provisions of any law, or is fraudulent, or involves or implies injury to the person or property of another, or the Court regards it as immoral or opposed to public policy. According to the Trust Act, 1882, no trust in relation to immovable property is valid unless declared by a non-testamentary instrument in writing signed by the author of the trust or the trustee and registered, or by the will of the author of the trust or of the trustee and Trust in relation to movable property is valid unless declared as aforesaid, or unless the ownership of the property is transferred to the trustee. A Trust may be established by a deed of settlement and rules there-under under the Trusts Act, 1882.

Company not for profit under Companies Ordinance, 1984

Associations not for profit are formed under section 42 of the Companies Ordinance, 1984 the said ordinance envisages two types of associations established for non-profit basis. An Association not for profit is an organization formed for the purpose of serving public or for mutual benefit other than pursuit of benefits. According to Section 42 of the Companies Ordinance, 1984 the main objects of the Association are for promoting commerce, art, science, religion, sports, social services, charity or any other useful object, and applies or intends to apply its profits, if any, or other income in promoting its objects. The Association shall on registration enjoy all the privileges of a limited company and be subject to all its obligations, except those of using the words Limited, Private Limited or Guarantee Limited. To get registered an Association for non-profit purposes first is to obtain license under Section 42 of the Ordinance from Securities & Exchange Commission of Pakistan and thereafter to register the Association as a company. The association is generally a guarantee limited company having no share capital.

Trade Organisations Ordinance, 2007

The said ordinance extends to whole of Pakistan for the registration and regulation of trade organisations. No trade organisation shall be registered under the Ordinance or such other law unless it holds a license granted by the Federal Government authorizing it to be so registered. A trade organistaion holding a license shall be registered under the ordinance as a company with limited liability.

The Co-operative Societies Act, 1925

This Society is a form of organisation where persons join together voluntarily on a basis of equality of a common economic need.

Non-profit Public Benefit Organisations (Governance and Support) Act 2003

The said Act extends to the whole of Pakistan to provide for governance and support of non-profit public benefit organisations. Whereas non-profit public benefit organisations engaged in diverse fields, including social welfare, development, research, rights awareness and advocacy, are making significant contributions to the social and physical capital of the country, it is desirable that an enabling legislative framework be provided that promotes transparency and strengthens the capacity of such organisations while respecting the right of free association in the furtherance of lawful. The Act defines “Public Benefit Organisation” includes a society, agency or any other association of persons, natural or juristic, not controlled by any government, by whatever name described that is nonprofit, voluntary and is set up for one or more public benefit purposes and includes local branches of foreign organisations but excludes such foreign organisations operating in Pakistan to whose charter Government of Pakistan is a signatory or where a protocol exists between the Government of Pakistan and an organization. According to section 28 of the said ActThe Voluntary Social Welfare Agencies (Registration and Control) Ordinance, 1961 (XLVI of 1961) is repealed.

AMLAW offers a broad spectrum of legal services to NGOs/NPOs in Pakistan including registration with relevant Government authorities.

AMLAW Advocates & Legal Consultants
120-E/1, Hali Road, Gulberg III, Lahore, Pakistan.

Contact: Muhammad Tanssir Hafeez, Advocate & Legal Consultant
Telephone: +92.42.7060127
Mobile: +92.31.44191234
E-mail: info@amlaw.pk

The “Prevention of Electronic Crimes Ordinance, 2008″ will apply to every person who commits an offence under the said Ordinance irrespective of his nationality or citizenship whatsoever or in any place outside or inside Pakistan, having detrimental effect on the security if Pakistan or its nationals or national harmony or any property or any electronic system or data located in Pakistan or any electronic system or data capable of being connected , sent to, used by or with any electronic system in Pakistan.

The ordinance i.e. “Prevention of Electronic Crimes Ordinance, 2008″ gives exclusive powers to the Federal Investigation Agency (FIA) to investigate and charge cases against such crimes.

The ordinance covers provision for illegal and criminal acts such as data access, data damage, system damage, electronic fraud, electronic forgery, spamming, spoofing, cyber terrorism etc.

Chapter II of the “Prevention of Electronic Crimes Ordinance, 2008″ deals with the Offences and Punishments. Punishments range from two years to death penalty. For the general guidance offences and punishments are mentioned below:

Section 3 of the “Prevention of Electronic Crimes Ordinance, 2008″ deals with criminal access: The said section states

Criminal Access: Whoever intentionally gains unauthorized access to the whole or any part of an electronic system or electronic device with or without infringing security measures, shall be punished with imprisonment of either description for a term which may extend to two years or with fine not exceeding three hundred thousand rupees, or with both.

Criminal Data Access is an Offence and Punishable.

Section 4 of the” Prevention of Electronic Crimes Ordinance, 2008“, states,

Criminal data access: Whoever intentionally causes any electronic system or electronic device to perform any function for the purpose of gaining unauthorized access to any data held in any electronic system or electronic device or on obtaining such unauthorized access shall be punished with imprisonment of either description for a term which may extend to three years or with fine or with both.

“Prevention of Electronic Crimes Ordinance, 2008″

Section 5 states:

Data Damage: Whoever with intent to illegal gain or cause harm to the public or any person, damages any data shall be punished with imprisonment of either description for a term which may extend to three years or with fine or with both.

“Prevention of Electronic Crimes Ordinance, 2008″

Section 6 states:

System Damage: Whoever with intent to cause damage to the public or any person interferes with or interrupts or obstructs the functioning, reliability or usefulness of an electronic system or electronic device by imputing, transmitting, damaging, deleting, altering, tempering, deteriorating or suppressing any date or services or halting electronic system or choking the networks shall be punished with imprisonment of either description for a term which may extend to three years or with fine or with both.

“Prevention of Electronic Crimes Ordinance, 2008″

Section 7 states:

Electronic fraud: Whoever for wrongful gain interferes with or uses any data, electronic system or electronic device or induces any person to enter into a relationship or with intent to deceive any person, which act or omissions is likely to cause damage or harm to that person or any other person shall be punished with imprisonment of either description for a term which may extend to seven years, or with fine, or with both.

“Prevention of Electronic Crimes Ordinance, 2008″

Section 8 states:

Electronic Forgery: Whoever for wrongful gain interferes with data, electronic system or electronic device, with intent to cause damage or injury to the public or to any person, or to make any illegal claim or title or to cause any person to part with property or to enter into any express or implied contract, or with intent to commit fraud by any input, alteration, deletion, or suppression of data, resulting in unauthentic data with the intent that it be considered or acted upon for legal purposes as if it were authentic, regardless of the fact that the data is directly readable and intelligible or not shall be punished with imprisonment for a term which may extend to seven years, or with fine or with both.

“Prevention of Electronic Crimes Ordinance, 2008″

Section 9 states:

Misuse of electronic system or electronic device: Whoever produces, possesses, sells, procures, transports, imports, distributes or otherwise makes available an electronic system or electronic device, including a computer program, designed or adapted primarily for the purpose of committing any of the offences established under this Ordinance or a password, access code, or similar data by which the whole or any part of an electronic system or electronic device is capable of being accessed or its functionality compromised or reverse engineered, with the intent it be used for the purpose of committing any of the offences established under this ordinance, is said to commit of misuse of electronic system or electronic devices. Whoever commits the offence shall be punishable with imprisonment of either description for a term which may extend to three years, or with fine, or with both.

“Prevention of Electronic Crimes Ordinance, 2008″

Section 10 states:

Unauthorized access to code: Whoever discloses or obtains any password, access as to code, system design or any other means of gaining access to any electronic system or data with intent to obtain wrongful gain, do reverse engineering or cause wrongful loss to any other unlawful purpose shall be punished with imprisonment of either description for a term which may extend to three years or with both.

“Prevention of Electronic Crimes Ordinance, 2008″

Section 11 states:

Misuse of encryption: Whoever for the purpose of commission of an offence or concealment of incriminating evidence, knowledge and willfully encrypts any incriminating communication or data contained in electronic system relating to that crime or incriminating evidence, commits the offence of misuse of encryption shall be punished with imprisonment of either description for a term which may extend to five years or with fine or with both.

“Prevention of Electronic Crimes Ordinance, 2008″

Section 12 states:

Malicious code: Whoever willfully writes, offers, makes available, distributes or transmits malicious code through an electronic system or electronic device, with intent to cause harm to any electronic system or resulting in the corporation, distribution, alteration, suppression, theft or loss of data commits the offence of malicious code.

Provided that the provision of this section shall not apply to the authorized testing, research and development or protection of an electronic system for any lawful purpose.

Whoever commits the offence shall be punished with imprisonment of either description for a term which may extend to five years, or with fine or with both.

“Prevention of Electronic Crimes Ordinance, 2008″

Section 13 states:

Cyber stalking: Whoever with intent to coerce, intimidate, or harass any person uses computer, computer network, internet, network site, electronic mail or any other similar means of communication to communicate obscene, vulgar, profane, lewd, lascivious, or indecent language, picture or image, make any suggestion or proposal of an obscene nature, threaten any illegal or immoral act, take or distribute pictures or photographs of any person without his consent or knowledge, display or distribute information in a manner that substantially increases the risk of harm or violence to any other person, commits the offence of cyber stalking.

Whosoever commits the offence shall be punishable with imprisonment of either description for a term which may extend to seven years or with fine not exceeding three hindered thousand rupees, or with both.

Provided that if the victim of the cyber stalking is a minor the punishment may extend to ten years or with fine not less than one hundred thousand rupees or with both.

“Prevention of Electronic Crimes Ordinance, 2008″

Section 14 states:

Spamming: Whoever transmits harmful, fraudulent, misleading, illegal or unsolicited electronic messages in bulk to any person without the express permission of the recipient, or causes any electronic system to show any such message or involves in falsified online user account registration or falsified domain name registration for commercial purpose commits the offence of spamming.

Whoever commits the offence of spamming shall be punishable with fine not exceeding fifty thousand rupees if he commits this offence of spamming for the first time and for every subsequent commission of offence of spamming he shall be punished with imprisonment of three months or with fine, or with both.

“Prevention of Electronic Crimes Ordinance, 2008″

Section 15 states:

Spoofing: Whoever establishes a website, or sends an electronic message with a counterfeit source intended to be believed by the recipient or visitor or its electronic system to be an authentic source with intent to gain unauthorized access or obtain valuable information which later can be used for any lawful purposes commits the offence of spoofing.

Whoever commits the offence of spoofing specified shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both.

“Prevention of Electronic Crimes Ordinance, 2008″

Section 16 states:

Unauthorized interception: Whoever without lawful authority intercepts by technical means, transmissions of data to, from or within an electronic system including electromagnetic system carrying such data commits the offence of unauthorized interception. The punishment for the offence of unauthorized interception shall be imprisonment of either description for a term which may extend to five years, or with fine not exceeding five hundred thousand rupees or with both.

“Prevention of Electronic Crimes Ordinance, 2008″

Section 17 states:

Cyber terrorism: Any person, group or organization who, with terroristic intent utilizes, accesses or causes to be accessed a computer or computer network or electronic system or electronic device or by any available means, and thereby knowingly engages in or attempts to engage in a terroristic act commits the offence of cyber terrorism.

Whoever commits the offence of cyber terrorism and causes death of any person shall be punished with death or imprisonment for life, and with fine and in any other cause he shall be punishable with imprisonment of either description for a term which may extend to ten years or with fine not less than ten million rupees or with both.

“Prevention of Electronic Crimes Ordinance, 2008″

Section 18 states:

Enhanced punishment for offences involving sensitive electronic systems:

Whoever cause criminal access to any sensitive electronic system in the course of the commission of any of the offences established under this Ordinance shall in addition to the punishment prescribed for that offence, be punished with imprisonment of either description for a term which may extend to ten years, or with fine not exceeding one million rupees, or with both.

“Prevention of Electronic Crimes Ordinance, 2008″

Section 19 states:

Of abets, aids or attempts to commits offence: Any person who knowingly and willfully abets the commission of or who aids to commit or does any act preparatory to or in furtherance of the commission of any offence under this Ordinance shall be guilty of that offence and shall be liable on conviction to the punishment provided for the offence.

Any person who attempts to commit an offence under this Ordinance shall be punished for a term which may extend to one-half of the longest term of imprisonment provided for that offence.

“Prevention of Electronic Crimes Ordinance, 2008″

Section 20 states:

Other Offences: Whoever commits any offence, other than those expressly provided under this Ordinance with the help of computer electronic system, electronic device or any other electronic means shall be punished in addition to the punishment provided for that offence, with imprisonment of either description for a term which may extend to two years, or with fine not exceeding two hundred thousand rupees or with both.

“Prevention of Electronic Crimes Ordinance, 2008″

Section 21 states:

Offences by corporate body.

A corporate body shall be held liable for an offence under this Ordinance of the offence is committed on its instructions or for its benefit. The corporate body shall be punished with fine not less than one hundred thousand rupees or the amount involved in the offence whichever is the higher Provided that such punishment shall not absolve the criminal liability of the natural person who has committed the offence.

Corporate body includes a body of persons incorporated under any law such as trust, waqf, an association, a statutory body or a company.

In a Sole Proprietorship  business in Pakistan, an individual on his/her own account carries out the business or profession. The business assets of the sole proprietor are legally treated as his own. No formal procedure or formality is required for setting up a sole proprietary concern in Pakistan nor prior registration of it is required from any government authority or department.

Please Contact Us for further consultation.

a. Sole Proprietorship
b. Partnership
c. Company incorporation (Local & Foreign)

Company in Pakistan:

A Company in Pakistan is a legal entity formed under the Companies Ordinance, 1984. It can have share capital or can be formed without share capital. Any three or more persons associated for any lawful purpose may, by subscribing their names to a memorandum of association and complying with the requirements of Companies Ordinance, 1984 in respect of registration, form a public company and any one or more persons so associated may, in like manner, form a private company. A company formed under Companies Ordinance, 1984 in Pakistan may be a company with or without limited liability, that is to say, a Company Limited by Shares, a Company Limited by Guarantee  and an Unlimited Company

Company Limited by Shares in Pakistan:

The liabilities of its members in a Company Limited by Shares  are limited to the extent of their shares in the paid-up capital of the company. These companies may further be classified as Public Limited Companies and Private Limited Companies.

Public Limited Companies in Pakistan can be formed by at least three persons by subscribing their names to the ‘Memorandum and Articles of Association of the company. The word ‘Limited’ is used as the last word of its name.

Private Limited Companies in Pakistan as above said may be formed by one or more persons by subscribing their names to the ‘Memorandum and Articles of Association’ of the company. If only one member forms a Private Company in Pakistan, it is called a Single Member Company.

Company Limited by Guarantee in Pakistan:

Company Limited by Guarantee in Pakistan means a company having the liability of its members limited by memorandum to such amounts as the members may respectively undertake to contribute to the assets of the company in the event of its winding up. A Company Limited by Guarantee  is usually formed on a ‘non profit basis’. Companies Limited by Guarantee in Pakistan use the words “(Guarantee) Limited” as the last words of their names.

Unlimited Company in Pakistan:
Unlimited Company means a company having unlimited liability of its members.

AMLAW offers undermentioned services in the field of companies incorporation in Pakistan.

• Selection of type of the company.
• Selection of name for the proposed company.
• Obtaining ‘name availability’ from Registrar of Securities & Exchange Commission of Pakistan.
• Draft and execute Memorandum & Articles of Association and other documents.
• Payment of fees.
• Represent with Securities & Exchange Commission of Pakistan for any reservations or comments he may have.
• Procure incorporation certificate from Securities & Exchange Commission of Pakistan.
• Subscribe to the agreed share capital of the company.
• Preparation and filing of Prospectus (in case of public companies).
• Obtaining commencement of business certificate for public companies.

Please Contact Us for further consultation.

A Partnership in Pakistan is a business entered into by a formal agreement between two or more persons or corporations carrying on a business in common. The capital for a Partnership is provided by the partners who are liable for the total debts of the firms and who share the profits and losses of the business concern according to the terms of the partnership agreement.

Partnership in Pakistan (other than banking companies) are generally limited in size to twenty partners. The interest of a partner is transferable only with the prior consent of the other partner(s). However, a partner’s right to a share of the partnership income may be received in trust for another person.

For taxation purposes in Pakistan, partnerships are classified into:

Registered firms and Unregistered firms.

The income of the registered firm is subject to super tax before distribution to the partners. Also the individual income of the partners is subject to income tax at the usual rates.

For unregistered firms, income tax is levied on the firm’s income and the partners are not liable to pay tax on the shares of profit received from the unregistered firm(s).

• AMLAW offers undermentioned services in the field of Partnership in Pakistan.
• Consultation on a  business name for partnership
• Search availability of partnership business name
• Drafting of partnership agreement
• Registration of partnership
• Drafting of deed of dissolution of partnership
• Registration of deed of dissolution of partnership

Please Contact Us for detailed consultation regarding business setup or company registration in Pakistan.

This website is designed for general information purposes only and should not be construed to be formal legal advice. You should consult an attorney for advice regarding your own situation. Although great care has been taken to ensure the accuracy and utility of the information contained in this website, no warranty is made, express or implied, and the AMLAW assumes no liability in connection with any use or result from use of the information contained herein.

This web site is designed with the understanding that its function is not to render legal and business services. Transmission of information is not intended to create, and its receipt does not constitute an attorney/client relationship between AMLAW, and you or anyone else.

You may access other websites from this site and this site may refer to other websites AMLAW accepts no liability in connection with any other website.

The information in this website is based upon the laws in Islamic Republic of Pakistan, some laws are different from province to province and also change frequently and constantly and are subject to different interpretations. 

AMLAW specializes in following practice areas:

• Administrative law of Pakistan
• Adoption Laws of Pakistan
• ADR of Pakistan
• Arbitration Laws of Pakistan
• Aviation Laws of Pakistan
• Banking Laws of Pakistan
• Business Laws of Pakistan
• Civil Law of Pakistan
• Commercial Laws of Pakistan
• Company Law of Pakistan
• Construction Law of Pakistan
• Contempt Law of Pakistan
• Contract Law of Pakistan
• Copyright Law of Pakistan
• Corporate Laws of Pakistan
• Criminal Law of Pakistan
• Customs Duty Laws of Pakistan
• Defamation Law of Pakistan
• Designs Law of Pakistan
• Dispute Resolution Law
• Divorce Laws of Pakistan
• Intellectual Property Law
• Legal Agreements
• Partnership Laws of Pakistan
• Patents Law of Pakistan
• Property Laws of Pakistan
• Real Estate Laws of Pakistan
• Sale of Goods Laws of Pakistan
• Sales Tax Laws of Pakistan
• Taxation Laws of Pakistan
• Trademark Law of Pakistan  

You can Contact Us for detailed consultation in these practice areas.

AMLAW offers a broad spectrum of services in property & real estate sector of Pakistan including following:

• Investigate & verify title documents of the property
• Investigate & verify mutation in favor of the vendor
• Obtain a fresh copy of Fard (فرد) from relevant sub-registrar
• Obtain a certified copy of Aks-Shajra (map)
• Obtain a certified copy of Tatima/Supplementary Map of the property
• Demarcation details
• Drafting of the documents
• Registration of conveyance deed
• Transfer of title
• Entries in relevant government record
• Obtain a NOC, if necessary
• Verification of the Power of Attorney of the vendor, if any
• Verification of other documents e.g lease deeds, mortgage deeds, gift deeds etc., if any

Please do not hesitate to contact us for any property or real-estate related legal services in Pakistan.