What changed in the Sales Tax Act, 1990 between the 2014-07-31 and 2015-07-01 versions
Between the version published 2014-07-31 and the one published 2015-07-01, 19 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.
3 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 10: Refund of input tax
- section 21A: Active taxpayers list
- section 25AA: Transactions between associates
- section 30C: Directorate General of Training and Research
- section 30D: Directorate General of Valuation
- section 30DD: Directorate of Post Clearance Audit
- section 37D: Cognizance of offences by Special Judges
- section 45A: Power of the Board and Commissioner to call for records
- section 50B: Electronic scrutiny and intimation
- section 56A: Agreement for the exchange of information
- section 56B: Disclosure of information by a public servant
- section 56C: Prize schemes to promote tax culture
- section 58B: Liability and obligations of representatives
- section 61A: Repayment of tax to persons registered in Azad Jammu and Kashmir
- section 69: Issuance of duplicate of sales tax documents
- section 72A: Reference to the authorities
- section 72D: Reward to whistleblowers
- section 74: Condonation of time-limit
- section 75: Application of the provisions of Act IV of 1969 to Sales Tax
How to check this yourself
Open the 2015-07-01 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.