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Condonation of Time Limit Under Section 74 of the Sales Tax Act, 1990

SRO 14(I)/2026Other

SRO 14(I)/2026 is a Sales Tax SRO dated 7 January 2026, listed by FBR as "Condonation of Time Limit Under Section 74 of the Sales Tax Act, 1990".

FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.

Page 1

Government of Pakistan
Revenue Division
Federal Board of Revenue

Islamabad, the 7th January. 2026

NOTIFICATION

S.R.O. 14(I)/2026.- In exercise of the powers conferred by proviso to section 74 of the Sales Tax Act, 1990, the Federal Board of Revenue is pleased to make following amendments in Notification No. SRO 1444(I)/2024 dated 12th September, 2024, namely:-

In the aforesaid notification, in condition (e), for the words "three years", the words "two years" shall be substituted.

[C.No.1(111) ST-L&P/2024]

(Khalid Mehmood)
Second Secretary (ST-L&P)

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