What changed in the Income Tax Ordinance, 2001 between the 2022-06-30 and 2023-06-30 versions

Between the version published 2022-06-30 and the one published 2023-06-30, 9 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.

1 other section 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 4A: Computation, collection and payment of tax under section 4C
• section 44A: Exemption under Foreign Investment (Promotion and Protection) Act, 2022 (XXXV of 2022)
• section 99D: Additional tax on certain income, profits and gains
• section 146D: Recovery of liability outstanding under other laws
• section 230J: International Centre of Tax Excellence
• section 231AB: Advance tax on cash withdrawal
• section 231C: Advance tax on foreign domestic workers
• section 236CB: Advance tax on functions and gatherings
• section 236Z: Bonus shares issued by companies

Not found under the same number

These were in the previous version. This version does not have them under the same number or heading, and its text does not say they were omitted. They may have been omitted, or moved and reworded under a new number. Check the official PDF before relying on either reading.

• section 164A: Payment of tax collected or deducted by SWAPS agents

How to check this yourself

Open the 2023-06-30 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.