Source: https://qanoondigest.com/changes/income-tax-ordinance-2001/2019-06-30

> 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 Content is a plain-language summary of publicly available FBR documents and may be out of date or incomplete.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 Income Tax Ordinance, 2001 between the 2019-03-11 and 2019-06-30 versions

Between the version published 2019-03-11 and the one published 2019-06-30, 17 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.

## New in this version

- [**section 6C**: Enhanced rate of tax on taxable income from Federal Government securities](https://qanoondigest.com/ordinances/income-tax-ordinance-2001/income-tax-ordinance-2001-2019-06-30#6c-enhanced-rate-of-tax-on-taxable-income-from-federal-government-securities)
- [**section 64C**: Tax credit for persons employing fresh graduates](https://qanoondigest.com/ordinances/income-tax-ordinance-2001/income-tax-ordinance-2001-2019-06-30#64c-tax-credit-for-persons-employing-fresh-graduates)
- [**section 75A**: Purchase of assets through banking channel](https://qanoondigest.com/ordinances/income-tax-ordinance-2001/income-tax-ordinance-2001-2019-06-30#75a-purchase-of-assets-through-banking-channel)
- [**section 99C**: Special procedure for certain persons](https://qanoondigest.com/ordinances/income-tax-ordinance-2001/income-tax-ordinance-2001-2019-06-30#99c-special-procedure-for-certain-persons)
- [**section 100BA**: Special provisions relating to persons not appearing in active taxpayers’ list](https://qanoondigest.com/ordinances/income-tax-ordinance-2001/income-tax-ordinance-2001-2019-06-30#100ba-special-provisions-relating-to-persons-not-appearing-in-active-taxpayers-list)
- [**section 108A**: Report from independent chartered accountant or cost and management accountant](https://qanoondigest.com/ordinances/income-tax-ordinance-2001/income-tax-ordinance-2001-2019-06-30#108a-report-from-independent-chartered-accountant-or-cost-and-management-accountant)
- [**section 108B**: Transactions under dealership arrangements](https://qanoondigest.com/ordinances/income-tax-ordinance-2001/income-tax-ordinance-2001-2019-06-30#108b-transactions-under-dealership-arrangements)
- [**section 120B**: Restriction of proceedings](https://qanoondigest.com/ordinances/income-tax-ordinance-2001/income-tax-ordinance-2001-2019-06-30#120b-restriction-of-proceedings)
- [**section 153B**: Payment of royalty to resident persons](https://qanoondigest.com/ordinances/income-tax-ordinance-2001/income-tax-ordinance-2001-2019-06-30#153b-payment-of-royalty-to-resident-persons)
- [**section 181D**: Business licence scheme](https://qanoondigest.com/ordinances/income-tax-ordinance-2001/income-tax-ordinance-2001-2019-06-30#181d-business-licence-scheme)
- [**section 192B**: Prosecution for concealment of an offshore asset](https://qanoondigest.com/ordinances/income-tax-ordinance-2001/income-tax-ordinance-2001-2019-06-30#192b-prosecution-for-concealment-of-an-offshore-asset)
- [**section 195A**: Prosecution for non-compliance with notice under section 116A](https://qanoondigest.com/ordinances/income-tax-ordinance-2001/income-tax-ordinance-2001-2019-06-30#195a-prosecution-for-non-compliance-with-notice-under-section-116a)
- [**section 195B**: Prosecution for enabling offshore tax evasion](https://qanoondigest.com/ordinances/income-tax-ordinance-2001/income-tax-ordinance-2001-2019-06-30#195b-prosecution-for-enabling-offshore-tax-evasion)
- [**section 216A**: Proceeding against authority and persons](https://qanoondigest.com/ordinances/income-tax-ordinance-2001/income-tax-ordinance-2001-2019-06-30#216a-proceeding-against-authority-and-persons)
- [**section 222A**: Fee and service charges](https://qanoondigest.com/ordinances/income-tax-ordinance-2001/income-tax-ordinance-2001-2019-06-30#222a-fee-and-service-charges)
- [**section 230G**: Directorate General of Special Initiative](https://qanoondigest.com/ordinances/income-tax-ordinance-2001/income-tax-ordinance-2001-2019-06-30#230g-directorate-general-of-special-initiative)
- [**section 230H**: Directorate General of Valuation](https://qanoondigest.com/ordinances/income-tax-ordinance-2001/income-tax-ordinance-2001-2019-06-30#230h-directorate-general-of-valuation)

## How to check this yourself

Open [the 2019-06-30 version in full](https://qanoondigest.com/ordinances/income-tax-ordinance-2001/income-tax-ordinance-2001-2019-06-30) 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.**