Assessment in Pakistani tax law
Sections across 6 laws whose headings refer to assessment. 22 provisions in total, taken from the most recent version of each law.
This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.
Income Tax Ordinance, 2001
10 matching sections in the 2026-06-30 version.
- section 120: Assessments
- section 121: Best judgement assessment
- section 122: Amendment of assessments
- section 122D: Agreed assessment in certain cases
- section 122E: Faceless audit and assessment
- section 123: Provisional assessment in certain cases
- section 124: Assessment giving effect to an order
- section 125: Assessment in relation to disputed property
- section 126: Evidence of assessment
- section 145: Assessment of persons about to leave Pakistan
Customs Act, 1969
4 matching sections in the 2025-06-30 version.
- section 8: Exemption from service on jury or inquest or as assessors
- [section 79: Declaration and assessment for home consumption or warehousing or transshipment
- section 108: Reassessment of warehoused goods when damaged or deteriorated
- section 109: Reassessment on alteration of duty
Sales Tax Act, 1990
4 matching sections in the 2026-06-30 version.
- section 11D: Best judgment Assessment
- section 11E: Assessment of tax and recovery of tax not levied or short levied or erroneously refunded
- section 11G: Limitation for assessment
- section 11H: Faceless audit and assessment
Finance Act
2 matching sections in the 2024-06-30 version.
- section 11E: Assessment of tax and recovery of tax not levied or short levied or erroneously refunded
- section 11G: Limitation for assessment
Income Tax Rules, 2002
1 matching section in the 2002-06-30 version.
Federal Excise Act 2005
1 matching section in the 2026-06-30 version.
Questions
Which Pakistani tax laws deal with assessment?
6 of the laws published here contain provisions whose headings mention assessment, across 22 sections in total. The largest number sit in the Income Tax Ordinance, 2001 with 10.
Where is assessment defined or governed?
There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.