What changed in the Income Tax Ordinance, 2001 on 2025-07-31

Between the version published 2024-06-30 and the one published 2025-07-31, 7 sections appeared for the first time and 1 no longer appears.

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 6A: Tax on payments for digital transactions in e-commerce platforms
• section 63A: Tax credit for interest paid on low-cost housing loan
• section 114C: Restriction on economic transactions by certain persons
• section 151A: Gain arising on disposal of certain debt securities
• section 165C: Furnishing of information by online marketplace, payment intermediary and courier service
• section 175AA: Exchange of banking and tax information related to high-risk persons
• section 175C: Posting of officer of Inland Revenue

No longer present

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

• section 126A: Pecuniary jurisdiction in appeals

How to check this yourself

Open the 2025-07-31 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.