What changed in the Income Tax Rules, 2002 between the 2015-12-10 and 2016-10-18 versions
Between the version published 2015-12-10 and the one published 2016-10-18, 21 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.
6 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 6: Eligibility for reward
- section 7: Determination of reward
- section 8: Establishment of Inland Revenue Welfare fund
- section 9: Payment of reward
- section 13Q: Application
- section 13R: Definitions
- section 13S: Advance tax on builders and developers
- section 13T: Mode and manner for payment and collection of tax from builders
- section 13U: Schedule of Installments for builders
- section 13V: Application for payment of tax in installments by builders
- section 13W: Responsibilities of the Authority
- section 13X: Responsibility of the Inspector General of Registration
- section 13Y: Responsibilities of the Builder
- section 13Z: Adjustment of withholding taxes by builders
- section 13ZA: Mode and manner for payment and collection of tax from land developers
- section 13ZB: Schedule of Installments for land developers
- section 13ZD: Responsibilities of the Authority
- section 13ZE: Responsibility of the Inspector General of Registration
- section 13ZF: Responsibilities of the Land Developer
- section 13ZG: Adjustment of withholding taxes
- section 13ZH: General provisions for builders and developers
How to check this yourself
Open the 2016-10-18 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.