Valuation in Pakistani tax law

Sections across 5 laws whose headings refer to valuation. 11 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 Rules, 2002

4 matching sections in the 2002-06-30 version.

• section 3: Valuation of perquisites, allowances and benefits
• section 4: Valuation of accommodation
• section 5: Valuation of conveyance
• section 228: Valuation of assets

Sales Tax Rules, 2006

2 matching sections in the 2025-06-30 version.

• section 21: Change in value of supply or amount of sales tax
• section 22A: Change in value of supply of electricity or natural gas

Income Tax Ordinance, 2001

2 matching sections in the 2026-06-30 version.

• section 13: Value of perquisites
• section 230H: Directorate General of Valuation

Customs Act, 1969

2 matching sections in the 2025-06-30 version.

• section 3D: Directorate General of Valuation
• section 25: Value of imported and exported goods

Sales Tax Act, 1990

1 matching section in the 2026-06-30 version.

• section 30D: Directorate General of Valuation

Questions

Which Pakistani tax laws deal with valuation?

5 of the laws published here contain provisions whose headings mention valuation, across 11 sections in total. The largest number sit in the Income Tax Rules, 2002 with 4.

Where is valuation 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.