2021-06-30+13 added-3 removed
What changed in the Finance Act on 2021-06-30
Between the version published 2020-06-30 and the one published 2021-06-30, 13 sections appeared for the first time and 3 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.
New in this version
- section 1: Short title and commencement
- section 5: Amendments of the Sales Tax Act, 1990
- section 7: Amendments of Income Tax Ordinance, 2001 (XLIX of 2001)
- section 8: Tax on Supply of Goods
- section 9: Provisions of Ordinance to apply
- section 65G: Tax credit for specified industrial undertakings
- section 203C: Procedure to be followed on arrest of a person
- section 203D: Special Judges
- section 203E: Cognizance of offences by Special Judges
- section 203F: Special Judge, etc. to have exclusive jurisdiction
- section 203G: Provisions of Code of Criminal Procedure, 1898, to apply
- section 203H: Transfer of cases
- section 203I: Place of sittings
No longer present
These were in the previous version and are not in this one.
- section 10: R€p€al
- section 40A: Policy and administratior
- section 408: Recoyery of non tax revenue by Commissioner (IDland ReveEue)
How to check this yourself
Open the 2021-06-30 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.