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9 of 142018-06-30

Income Tax Ordinance, 2001, as published 30 June 2018

This is a 6 page document from the Income Tax Ordinance, 2001 collection, published 30 June 2018.

What this document is

Published by the Federal Board of Revenue as part of the Income Tax Ordinance, 2001 collection. A consolidation of this kind folds every amendment made up to its cover date into the text, so it shows the law as it stood on 30 June 2018 rather than as originally enacted.

The date above was taken from the file name rather than a consolidation statement on the cover, so treat it as approximate.

What changed since the previous version

Against the version published 30 June 2001, this one has 352 that no longer appear.

No longer present

These appeared in the previous version and not in this one. That usually means omission by a later law, though it can also mean a heading was formatted in a way the extraction did not recognise.

  • section 1, Short title, extent and commencement
  • section 2, Definitions
  • section 3, Ordinance to override other laws
  • section 4, Tax on taxable income
  • section 4B, Super tax for rehabilitation of temporarily displaced persons
  • section 5, Tax on dividends
  • section 5A, Tax on undistributed profits
  • section 5AA, Tax on return on investments in sukuks
  • section 6, Tax on certain payments to non-residents
  • section 6C, Enhanced rate of tax on taxable income from Federal Government securities
  • section 7, Tax on shipping and air transport income of a non-resident person
  • section 7A, Tax on shipping of a resident person

The source file
File name Income Tax (Amendment) Ordinance, 2018.pdf
Pages 6
Size 4.46 MB
Text extraction markitdown
Extraction confidence high
Position in this collection 5 of 14

SHA-256 of the source PDF:

7f3bfcf1b592f40ee86118d2dc8e0fce79bfa4c2f5ddd22d7a195b9c0b299ee3

Checking that value against the file you download confirms it is the same document these figures came from.

A note on these figures

Counts here are produced by software reading the PDF, not compiled by hand. The same method is applied to every document, which makes comparisons between versions meaningful, but a section with unusual formatting can be missed. Treat them as close measurements and the official document as the authority.

This is information, not legal or tax advice. Qanoon Digest is independent and not affiliated with the Federal Board of Revenue or the Government of Pakistan.

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