2024-06-30+6 added-1 removed
What changed in the Sales Tax Act, 1990 on 2024-06-30
Between the version published 2024-05-07 and the one published 2024-06-30, 6 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 11D: Best judgment Assessment
- section 11E: Assessment of tax and recovery of tax not levied or short levied or erroneously refunded
- section 11F: Failure to withhold sales tax
- section 11G: Limitation for assessment
- section 30AB: Tax Fraud Investigation Wing Inland Revenue
- section 47AB: Saving
No longer present
These were in the previous version and are not in this one.
- section 11: Assessment of Tax & Recovery of Tax not levied or short levied or erroneously refunded
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.