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 114C – Restrictions on Economic Transactions for Non-Filers
The Finance Bill 2025 introduces a powerful compliance mechanism through Section 114C of the Income
Section 6A – Tax on Digital Transactions through E-Commerce Platforms (2025 Amendment)
The Federal Government has introduced Section 6A into the Income Tax Ordinance, 2001, through the
Section 205 – Default Surcharge under the Income Tax Ordinance, 2001
The Income Tax Ordinance, 2001, outlines comprehensive provisions to ensure timely payment of taxes in
