What changed in the Income Tax Rules, 2002 between the 2008-09-30 and 2015-12-10 versions
Between the version published 2008-09-30 and the one published 2015-12-10, 27 sections appeared for the first time and 4 were recorded as omitted.
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.
11 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 12A: Decommissioning certificate
- section 13A: Acquisition of securities
- section 13B: Disposal of securities
- section 13C: Holding period
- section 13D: Computation of capital gain or loss
- section 13E: Computation of capital gain or loss on derivatives
- section 13F: Capital loss adjustment disallowed in certain cases
- section 13G: Exemption from tax on capital gain
- section 13H: Payment of tax on capital gain
- section 13I: Maintenance of records
- section 13K: Violations and penalties
- section 13L: Definitions
- section 13M: Quarterly statements
- section 13N: Special procedures for computation of capital gains and collection of tax
- section 13O: Statements and forms
- section 13P: Clarifications and explanations
- section 39B: Definitions
- section 39C: Furnishing of information
- section 39D: Authorized Persons
- section 39E: Time of furnishing information
- section 39F: Exclusions
- section 43A: Advance tax on air tickets
- section 81A: Taxpayer’s registration by the Commissioner
- section 81C: Taxpayer Card
- section 90: Appeal to Federal Board of Revenue
- section 231D: Procedure for group taxation under section 59AA
- section 442: Certificate of collection or deduction of tax
Omitted in this version
These were in the previous version, and this version’s own text records them as omitted or deleted.
- section 6: Valuation of perquisites
- section 8: Free or concessional passage for travel abroad or within Pakistan
- section 9: Minor perquisites
- section 216: Annual accounts
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 5A: Rent-free unfurnished accommodation
- section 5B: Rent free furnished accommodation
- section 5C: Accommodation hired by the employee with rent payable by the employer
- section 5D: Accommodation provided at a concessional rate
- section 5E: House rent allowance receivable in addition to accommodation, etc
- section 6A: Motor vehicle provided exclusively for personal or private use
- section 6B: Additional conveyance allowance
- section 6C: Motor vehicle used partly for personal and partly for business purposes
- section 6D: Motor vehicle used exclusively for business purposes
- section 42: Payment of tax deducted
- section 47: Collection or deduction of tax
- section 48: Certificate of collection or deduction
- section 49: Certificate of collection / deduction of tax at source
- section 50: Payment of tax collected or deducted
- section 51: Section 165 statement, related forms and the time-frame
- section 51A: B[Annual statement under section 165 read with section 149 regarding salary during the financial year
- section 52: Annual statements of tax deducted from dividends
- section 53: (1) Quarterly and annual statements of tax deducted from profit on Bonds, Certificates, Debentures, Securities, or Instruments
- section 54: Quarterly and annual statements of tax deducted from profit on debt, brokerage, commission or professional fees
- section 55: QUARTERLY / ANNUAL STATEMENT OF DEDUCTION OF TAX UNDER SECTION 151(1)(b) or (c), 152 or 233 OF THE INCOME TAX ORDINANCE 2001
- section 56: Statement under section 153 regarding deduction of tax made from contractors, suppliers etc
- section 57: Quarterly and annual statements of tax deducted from rent of immovable property
- section 58: Quarterly and annual statements of tax deducted from payments to non-resident persons
- section 59: Annual statement of tax deducted from certain export payments
- section 60: Annual statement of tax deducted in relation to the sale of goods to exporters under inland back to back letter of credit
- section 61: Annual statement of tax deducted from prize bonds, or winnings from a raffle, lottery or cross-word puzzle
- section 62: Six monthly and annual statements of tax collected
- section 63: Quarterly and annual statements of collection of tax in relation to the issue or clearance of certain financial instruments
- section 64: Quarterly and annual statements of tax collected in relation to motor vehicles
- section 65: Quarterly and annual statements of tax deducted from commission or discount allowed to petrol pump operators
- and 1 more
How to check this yourself
Open the 2015-12-10 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.