Upper Dir, north of Timergara up the Panjkora valley, includes Dir town, the Lowari tunnel towards Chitral and the Kumrat valley, whose meadows and forests have become a popular summer destination.
Kumrat Valley Tourism
Kumrat's forests and meadows above Thall now draw thousands of summer visitors. Hotels, guest houses, campsites, jeep operators and restaurants earn most of their income between June and September. Room and camp registers, booking records and bank deposits support their returns. Services such as hotels fall under KPRA.
Forests and Timber
Contractors working forests under permits and timber traders earn business income on their margin after royalty, labour and transport.
Dir Town's Bazaar
Shops in Dir town bring goods from Timergara and Peshawar and supply the upper valleys on credit.
The Lowari Tunnel Route
Transporters and businesses on the road to Chitral through the tunnel keep fare and freight records.
Gulf Remittances
Many Upper Dir households depend on remittances, which are receipts in the wealth statement.
The Former PATA Position
PATA-era concessions have been reduced in stages; each business should check what now applies.
Dir Town's Hospital and Offices
Doctors and staff at the district hospital and offices have salary tax withheld; doctors with private clinics declare those fees separately.
Honey and Walnuts
Honey from family hives and walnuts from family trees are generally part of farming; buying them to resell is trading.
Records of purchases matter.
Dealers keep invoices.
Frequently Asked Questions
Do Kumrat campsites need records?
Yes, registers, bookings and bank deposits.
Is timber trading taxable?
Yes, the margin is business income.
Do PATA concessions still apply?
They have been reduced in stages.
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