Directorates in Pakistani tax law
Sections across 3 laws whose headings refer to directorates. 37 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.
Customs Act, 1969
16 matching sections in the 2025-06-30 version.
- section 3A: Directorate General of Intelligence and Risk Management, Customs,
- section 3AA: Directorate General of Transit Trade
- section 3AAA: Directorate General of China Pakistan Economic Corridor
- section 3B: Directorate General of Customs Auction
- section 3BB: Directorate General of Reform and Automation
- section 3BBB: Directorate General of Communication and Public Relations, Customs
- section 3C: Directorate General of Customs Academy of Pakistan (CAP)
- section 3CC: Directorate General of Intellectual Property Rights Enforcement
- section 3CCA: Directorate General of Law and Prosecution
- section 3CCB: Directorate General of National Nuclear Detection Architecture
- section 3CCC: Directorate Generals of Marine
- section 3CCD: Directorate General of National Targeting Centre
- section 3CCE: Directorate General of Combating Trade Based Money Laundering
- section 3D: Directorate General of Valuation
- section 3DDD: Directorate General of Input Output Co-efficient Organization
- section 3E: Powers and functioning of the Directorates General and Directorates, etc
Income Tax Ordinance, 2001
12 matching sections in the 2026-06-30 version.
- section 228: The Directorate General of Internal Audit
- section 228A: Directorate General (Field Compliance), Inland Revenue
- section 230: Directorate General (Intelligence and Investigation), Inland Revenue
- section 230A: Directorate-General of Withholding Taxes
- section 230B: Directorate-General of Law
- section 230C: Directorate-General of Research and Development
- section 230D: Directorate-General of Broadening of Tax Base
- section 230E: Directorate General of International Tax Operations
- section 230F: Directorate General of Immovable Property
- section 230G: Directorate General of Special Initiative
- section 230H: Directorate General of Valuation
- section 230I: Directorate General of Compliance Risk Management
Sales Tax Act, 1990
9 matching sections in the 2026-06-30 version.
- section 30A: Directorate General (Intelligence and Investigation), Inland Revenue
- section 30B: Directorate General … Internal Audit
- section 30CA: Directorate General of Digital Initiatives
- section 30D: Directorate General of Valuation
- section 30DD: Directorate of Post Clearance Audit
- section 30DDD: Directorate General of Input Output Co-efficient Organization
- section 30DDDA: Directorate-General of law
- section 30DDDB: Directorate General (Field Compliance) Inland Revenue
- section 30E: Powers and Functions of Directorate, etc
Questions
Which Pakistani tax laws deal with directorates?
3 of the laws published here contain provisions whose headings mention directorates, across 37 sections in total. The largest number sit in the Customs Act, 1969 with 16.
Where is directorates 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.