What changed in the Sales Tax Act, 1990 between the 2025-06-30 and 2026-06-30 versions
Between the version published 2025-06-30 and the one published 2026-06-30, 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.
2 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 11H: Faceless audit and assessment
- section 30AA: Faceless jurisdiction
- section 30DDDB: Directorate General (Field Compliance) Inland Revenue
- section 32C: National faceless centre
- section 40F: Sale of confiscated goods by auction
- section 45C: Faceless appeals
- section 47AA: Algorithmic settlement mechanism
- section 47AAA: Independent case scrutiny committee
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.