Terms of Use

1. Acceptance

By accessing Qanoon Digest you agree to these terms. If you do not agree, please do not use the site.

2. What this site provides

Qanoon Digest publishes plain-language summaries of, and verbatim extracts from, publicly available Federal Board of Revenue documents. It is an information resource. It is not legal or tax advice, and it is not a substitute for the official documents. See thedisclaimer, which forms part of these terms.

3. No professional relationship

Use of this site creates no lawyer and client relationship, no adviser relationship, and no other professional or fiduciary relationship.

4. Permitted use

You may read, print, quote and link to pages for personal, educational, research or professional reference purposes, provided you do not misrepresent the source. You may not:

• present this site, or content taken from it, as an official government publication;
• republish substantial parts of the site as your own work;
• use automated systems in a way that degrades service for others;
• use the site for any unlawful purpose, including any offence under the Prevention of Electronic Crimes Act 2016.

5. Intellectual property

Statutory text reproduced here is government material and is not claimed as the property of this site. The original commentary, guides, page structure, design and generation software are the work of the publisher. See copyright and fair use.

6. Accuracy and availability

The site is provided on an "as is" and "as available" basis. No warranty is given that content is accurate, complete or current, or that the site will be uninterrupted or error free.

7. Limitation of liability

To the fullest extent permitted by the laws of Pakistan, the publisher is not liable for any loss or damage arising from use of, or reliance on, this site. This includes any duty, penalty, surcharge, interest or professional cost incurred as a result of relying on a page rather than on the official document or professional advice.

8. External links

Links to fbr.gov.pk and other third party sites are provided for convenience. The publisher does not control and is not responsible for their content or availability.

9. Changes

These terms may be updated. The revision date at the top of this page shows when. Continued use after a change constitutes acceptance.

10. Governing law and jurisdiction

These terms are governed by the laws of the Islamic Republic of Pakistan. The courts of Pakistan have exclusive jurisdiction over any dispute arising from them or from use of this site.

11. Contact

Questions about these terms go to the address on the contact page.