Source: https://qanoondigest.com/changes/sales-tax-act-1990/2024-06-30

> 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 Content is a plain-language summary of publicly available FBR documents and may be out of date or incomplete.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 Sales Tax Act, 1990 between the 2024-05-07 and 2024-06-30 versions

Between the version published 2024-05-07 and the one published 2024-06-30, 6 sections appeared for the first time and 1 was recorded as omitted.

> 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 11D**: Best judgment Assessment](https://qanoondigest.com/acts/sales-tax-act-1990/sales-tax-act-1990-2024-06-30#11d-best-judgment-assessment)
- [**section 11E**: Assessment of tax and recovery of tax not levied or short levied or erroneously refunded](https://qanoondigest.com/acts/sales-tax-act-1990/sales-tax-act-1990-2024-06-30#11e-assessment-of-tax-and-recovery-of-tax-not-levied-or-short-levied-or-erroneously-refunded)
- [**section 11F**: Failure to withhold sales tax](https://qanoondigest.com/acts/sales-tax-act-1990/sales-tax-act-1990-2024-06-30#11f-failure-to-withhold-sales-tax)
- [**section 11G**: Limitation for assessment](https://qanoondigest.com/acts/sales-tax-act-1990/sales-tax-act-1990-2024-06-30#11g-limitation-for-assessment)
- [**section 30AB**: Tax Fraud Investigation Wing Inland Revenue](https://qanoondigest.com/acts/sales-tax-act-1990/sales-tax-act-1990-2024-06-30#30ab-tax-fraud-investigation-wing-inland-revenue)
- [**section 47AB**: Saving](https://qanoondigest.com/acts/sales-tax-act-1990/sales-tax-act-1990-2024-06-30#47ab-saving)

## Omitted in this version

These were in the previous version, and this version's own text records them as omitted or deleted.

- **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](https://qanoondigest.com/acts/sales-tax-act-1990/sales-tax-act-1990-2024-06-30) 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.**