Apology tendered. But with one in 200 statistical probability you surely can see why I was not optimistic about finding a PDF tax paper Pakistani!
The OSPs are exempt and the resident ones can't escape it. It's deduction at source and most of them are employed salaried people I guess (except for students) ......... the businessmen if they are dealing in cash only and don't do business with any organisation may be escaping it, otherwise the chance of them escaping tax deduction is highly unlikely.