What changed in the Income Tax Ordinance, 2001 between the 2020-06-30 and 2021-06-30 versions
Between the version published 2020-06-30 and the one published 2021-06-30, 22 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.
14 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 64D: Tax credit for point of sale machine
- section 65F: Tax credit for certain persons
- section 65G: Tax credit for specified industrial undertakings
- section 100E: Special provisions relating to small and medium enterprises
- section 114A: Business bank account
- section 115: Persons not required to furnish a return of income
- section 146C: Assistance in the recovery and collection of taxes
- section 154A: Export of Services
- section 170A: Electronic processing and electronic issuance of Refunds by the Board
- section 171A: Payment of refund through income tax refund bonds
- section 203B: Power to arrest and prosecute
- section 203C: Procedure to be followed on arrest of a person
- section 203D: Special Judges
- section 203E: Cognizance of offences by Special Judges
- section 203F: Special Judge, etc. to have exclusive jurisdiction
- section 203G: Provisions of Code of Criminal Procedure, 1898, to apply
- section 203H: Transfer of cases
- section 203I: Place of sittings
- section 227BA: Reward and benefits for certain persons
- section 227E: E-hearing
- section 230I: Directorate General of Compliance Risk Management
- section 242: Benefits of repealed provisions
Omitted in this version
These were in the previous version, and this version’s own text records them as omitted or deleted.
- section 234A: CNG Stations
How to check this yourself
Open the 2021-06-30 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.