Source: https://qanoondigest.com/changes/federal-excise-act-2005/2026-06-30

> This is not legal or tax advice. Qanoon Digest is an independent publication and is not affiliated with, endorsed by, or connected to the Federal Board of Revenue or the Government of Pakistan. Content is a plain-language summary of publicly available FBR documents and may be out of date or incomplete. Always verify against the official document before acting, and consult a qualified professional for your situation.

# What changed in the Federal Excise Act 2005 between the 2025-06-30 and 2026-06-30 versions

Between the version published 2025-06-30 and the one published 2026-06-30, 2 sections appeared for the first time.

> Reading this in plain terms: a section appearing for the first time usually means a new provision was inserted. A section disappearing usually means it was omitted, though it can also have been moved under a new heading this comparison did not match. Treat this as a guide to what to check in the official text, not as proof.

1 other section looked different at first but were found in both versions' text, so the difference was in the PDF layout rather than the law. They are not listed.

## New in this version

- [**section 33A**: Omitted 34. Appeals to the Appellate Tribunal *](https://qanoondigest.com/acts/federal-excise-act-2005/federal-excise-act-2005-2026-06-30#33a-omitted-34-appeals-to-the-appellate-tribunal)
- [**section 34AA**: Independent case scrutiny committee](https://qanoondigest.com/acts/federal-excise-act-2005/federal-excise-act-2005-2026-06-30#34aa-independent-case-scrutiny-committee)

## Not found under the same number

These were in the previous version. This version does not have them under the same number or heading, and its text does not say they were omitted. They may have been omitted, or moved and reworded under a new number. Check the official PDF before relying on either reading.

- **section 45A**: Monitoring or tracking by electronic or other means

## How to check this yourself

Open [the 2026-06-30 version in full](https://qanoondigest.com/acts/federal-excise-act-2005/federal-excise-act-2005-2026-06-30) and compare against the earlier one. Both carry a link to their official FBR PDF and a SHA-256 checksum, so you can verify either against the source.

**This is information, not legal or tax advice.**