2026-06-30+13 added-7 removed
What changed in the Income Tax Ordinance, 2001 on 2026-06-30
Between the version published 2026-02-20 and the one published 2026-06-30, 13 sections appeared for the first time and 7 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 7G: Tax on certain payments by life insurance business
- section 53A: Rationalization of rates of withholding taxes in the nature of minimum tax
- section 122E: Faceless audit and assessment
- section 129A: Faceless appeals
- section 133A: Independent case scrutiny committee
- section 134B: Algorithmic settlement mechanism
- section 151B: Certain payments by life insurance companies and takaful operators
- section 154B: Withholding tax on revenues received from social media platforms
- section 165AB: Reporting of financial transaction data by banking companies and financial institutions
- section 209B: Faceless jurisdiction of income-tax authorities
- section 227D: National faceless centre
- section 228A: Directorate General (Field Compliance), Inland Revenue
- section 237C: Uniform
No longer present
These were in the previous version and are not in this one.
- 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 38: Deduction of losses in computing the amount chargeable under the head “Capital Gains”
- section 96: Disposal of business by association of persons to wholly-owned company
- section 98B: Discontinuance of business or dissolution of an association of persons
- section 165C: Furnishing of information by online marketplace, payment intermediary and courier service
- section 209A: Uniform
- section 236CA: Advance tax on TV plays and advertisements
How to check this yourself
Open the 2026-06-30 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.