What changed in the Income Tax Ordinance, 2001 between the 2024-06-30 and 2025-07-31 versions
Between the version published 2024-06-30 and the one published 2025-07-31, 7 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.
1 other section 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 6A: Tax on payments for digital transactions in e-commerce platforms
- section 63A: Tax credit for interest paid on low-cost housing loan
- section 114C: Restriction on economic transactions by certain persons
- section 151A: Gain arising on disposal of certain debt securities
- section 165C: Furnishing of information by online marketplace, payment intermediary and courier service
- section 175AA: Exchange of banking and tax information related to high-risk persons
- section 175C: Posting of officer of Inland Revenue
How to check this yourself
Open the 2025-07-31 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.