Section 134A Amended – Extended ADR Mechanism for State-Owned Enterprises (Finance Act 2025)
The Finance Act 2025 introduces significant changes to the Alternative Dispute Resolution (ADR) framework under
Section 131(1) Amended – Direct Appeal Option to Tribunal Introduced (Finance Act 2025)
The Finance Act 2025 amends Section 131(1) of the Income Tax Ordinance, 2001, to streamline
Section 138(3A) – Immediate Recovery of Tax Confirmed by Courts
Through the Finance Bill 2025, the Government of Pakistan has introduced a significant amendment in
Section 22 – Depreciation Disallowance for Non-Compliant Capital Purchases (2025 Update)
📘 Introduction The Finance Bill 2025 introduces a critical compliance-focused amendment to Section 22 of
