What changed in the Finance Act on 2022-06-30

Between the version published 2021-06-30 and the one published 2022-06-30, 5 sections appeared for the first time and 10 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 1A: Amendment of Petroleum Products (Petroleum Levy) Ordinance, 1961 (XXV of 1961)
• section 2B: Amendments of the Members of Parliament (Salaries and Allowances) Act, 1974 (XXVII of 1974)
• section 3A: Amendment in the Export Development Fund Act, 1999 (VI of 1999)
• section 38: Alternative Dispute Resolution
• section 47A: Alternative Dispute Resolution

No longer present

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

• section 1: Short title and commencement
• 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

How to check this yourself

Open the 2022-06-30 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.