What changed in the Income Tax Ordinance, 2001 between the 2021-06-30 and 2022-06-30 versions

Between the version published 2021-06-30 and the one published 2022-06-30, 8 sections appeared for the first time.

Reading this in plain terms: a section appearing for the first time usually means a new provision was inserted. A section disappearing usually means it was omitted, though it can also have been moved under a new heading this comparison did not match. Treat this as a guide to what to check in the official text, not as proof.

4 other sections looked different at first but were found in both versions’ text, so the difference was in the PDF layout rather than the law. They are not listed.

New in this version

• section 4C: Super tax on high earning persons
• section 59C: Carry forward of business losses of sick industrial units
• section 114B: Powers to enforce filing of returns
• section 164A: Payment of tax collected or deducted by SWAPS agents
• section 181E: Record of beneficial owners
• section 209A: Uniform
• section 236CA: Advance tax on TV plays and advertisements
• section 237B: Prize schemes to promote tax culture

How to check this yourself

Open the 2022-06-30 version in full and compare against the earlier one. Both carry a link to their official FBR PDF and a SHA-256 checksum, so you can verify either against the source.

This is information, not legal or tax advice.