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2019-06-30-45 removed

What changed in the Finance Act on 2019-06-30

Between the version published 2019-06-30 and the one published 2019-06-30, 45 no longer appear.

Reading this in plain terms: a section appearing for the first time usually means Parliament inserted a new provision. A section disappearing usually means it was omitted. Neither is certain from the text alone, so treat this as a guide to what to check rather than as proof.

No longer present

These were in the previous version and are not in this one.

  • section 1: Short title and commencement
  • section 5: Amendment of West Pakistan Finance Act, 1965 (W.P. ACT No. I of 1965)
  • section 6: Amendments of Customs Act, 1969 (IV of 1969)
  • section 7: Amendments of Port Qasim Authority Act, 1973 (XLIII of 1973)
  • section 8: Amendments of Abandoned Properties (Management) Act, 1975 (XX of 1975)
  • section 9: Amendment of Pakistan Civil Aviation Authority Ordinance, 1982 (XXX of 1982)
  • section 10: Amendments of National Database and Registration Authority Ordinance, 2000 (VIII of 2000)
  • section 11: Amendments of Sales Tax Act, 1990
  • section 12: Amendments of Islamabad Capital Territory (Tax on Services) Ordinance, 2001 (XLII of 2001)
  • section 13: Amendments of Income Tax Ordinance, 2001 (XLIX of 2001)
  • section 14: Amendments of Federal Excise Act, 2005
  • section 15: Amendments of Anti-Dumping Duties Act, 2015 (XIV of 2015)
  • section 16: Amendments in Finance Act, 2018 (XXX of 2018)
  • section 17: Assets Declaration Act, 2019
  • section 18: Revision of declaration
  • section 19: Repeal
  • section 20: Utilization of public assets
  • section 21: Federal Consolidated Fund
  • section 22: Custody of the Federal Consolidated Fund and Public Account of the Federation
  • section 23: Expenditure from Federal Consolidated Fund
  • section 24: Withholding of authorized appropriations
  • section 25: Excess expenditure
  • section 26: Commitment control system
  • section 27: Delegation of financial powers
  • section 28: Chief finance and accounts officer
  • section 29: Chief internal auditor
  • section 30: Cash management
  • section 31: Government banking arrangements
  • section 32: Special purpose funds
  • section 33: Controller General of Accounts
  • and 15 more

How to check this yourself

Open the 2019-06-30 version in full 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.

Other changes to the Finance Act