Section 151A Tax on Gain Arising from Disposal of Certain Debt Securities under the Income Tax Ordinance, 2001
Introduction With the expansion of Pakistan’s financial markets, investment in debt instruments such as Pakistan
Section 103 Foreign Tax Credit under the Income Tax Ordinance, 2001
In an increasingly globalized economy, many Pakistani residents earn income from sources outside Pakistan —
Section 175AA Introduced – Banking & Tax Data Exchange for High-Risk Persons (Finance Act 2025)
In a move to tighten financial surveillance and curb tax evasion, the Finance Act 2025
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
