What changed in the Income Tax Ordinance, 2001 between the 2019-12-31 and 2020-06-30 versions

Between the version published 2019-12-31 and the one published 2020-06-30, 4 sections appeared for the first time and 1 was 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.

8 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 100D: Special provisions relating to builders and developers
• section 106A: Restriction on deduction of profit on debt payable to associated enterprise
• section 122D: Agreed assessment in certain cases
• section 175A: Real-time access to information and databases

Omitted in this version

These were in the previous version, and this version’s own text records them as omitted or deleted.

• section 115: Persons not required to furnish a return of income

How to check this yourself

Open the 2020-06-30 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.