What changed in the Income Tax Ordinance, 2001 on 2024-06-30

Between the version published 2024-05-04 and the one published 2024-06-30, 4 sections appeared for the first time.

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: Rate of deduction or collection of tax from persons who are appearing on active taxpayers’ list but have not filed return by the due date
• section 191A: Prosecution for failure to furnish information in return of income
• section 191B: Prosecution for non-registration
• section 230K: Tax Fraud Investigation Wing Inland Revenue

How to check this yourself

Open the 2024-06-30 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.