What changed in the Income Tax Ordinance, 2001 between the 2026-02-20 and 2026-06-30 versions
Between the version published 2026-02-20 and the one published 2026-06-30, 13 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.
7 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 7G: Tax on certain payments by life insurance business
- section 53A: Rationalization of rates of withholding taxes in the nature of minimum tax
- section 122E: Faceless audit and assessment
- section 129A: Faceless appeals
- section 133A: Independent case scrutiny committee
- section 134B: Algorithmic settlement mechanism
- section 151B: Certain payments by life insurance companies and takaful operators
- section 154B: Withholding tax on revenues received from social media platforms
- section 165AB: Reporting of financial transaction data by banking companies and financial institutions
- section 209B: Faceless jurisdiction of income-tax authorities
- section 227D: National faceless centre
- section 228A: Directorate General (Field Compliance), Inland Revenue
- section 237C: Uniform
How to check this yourself
Open the 2026-06-30 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.