Income Tax Ordinance, 2001: frequently asked questions
Common questions about the Income Tax Ordinance, 2001, answered from the documents published on this site. Every answer points to where the text can be read.
What is the Income Tax Ordinance, 2001?
The Income Tax Ordinance, 2001 is primary legislation published by the Federal Board of Revenue. This site holds 14 published versions of it, from 2001-06-30 to 2026-06-30. The most recent version here runs to 839 pages.
How many sections does the Income Tax Ordinance, 2001 have?
The most recent version on this site contains 380 sections. Numbering is not continuous, because new provisions are inserted with letter suffixes such as 3A or 195C rather than renumbering the whole instrument.
Where can I download the official Income Tax Ordinance, 2001 PDF?
The official file is published by FBR. This site links directly to it on every version page, and records the file name, page count and a SHA-256 checksum so you can confirm you have the same document.
Which version of the Income Tax Ordinance, 2001 is current?
The most recent version published here is consolidated to 2026-06-30. FBR issues new consolidations periodically, so check the FBR listing before relying on it for anything time sensitive.
Can I see older versions of the Income Tax Ordinance, 2001?
Yes. All 14 versions are published, each on its own page with its own section list. That makes it possible to see what a provision said on a given date rather than only what it says now.
How often has the Income Tax Ordinance, 2001 been amended?
The most recent version carries 1 amendment footnotes. Each one records a change made by a later law, most commonly an annual Finance Act.
What is section 1 of the Income Tax Ordinance, 2001?
Section 1 is titled “Short title, extent and commencement”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 3 of the Income Tax Ordinance, 2001?
Section 3 is titled “Ordinance to override other laws”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 4 of the Income Tax Ordinance, 2001?
Section 4 is titled “Tax on taxable income”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 4A of the Income Tax Ordinance, 2001?
Section 4A is titled “Computation, collection and payment of tax under section 4C”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 4B of the Income Tax Ordinance, 2001?
Section 4B is titled “Super tax for rehabilitation of temporarily displaced persons”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 4C of the Income Tax Ordinance, 2001?
Section 4C is titled “Super tax on high earning persons”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 5 of the Income Tax Ordinance, 2001?
Section 5 is titled “Tax on dividends”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 5A of the Income Tax Ordinance, 2001?
Section 5A is titled “Tax on undistributed profits”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 5AA of the Income Tax Ordinance, 2001?
Section 5AA is titled “Tax on return on investments in sukuks”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 6 of the Income Tax Ordinance, 2001?
Section 6 is titled “Tax on certain payments to non-residents”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.