Database | Ladhani Tax Guide

INCOME TAX ACTS / ORDINANCES
Income Tax Ordinance, 2001 (XLIX of 2001) Income Tax Ordinance, 1979 (XXXI of 1979) Income Tax Act, 1922 (XI of 1922) – Pakistan Federal Tax Ombudsman Ordinance, 2000 (XXXV of 2000) Federal Ombudsman Institutional Reforms Act, 2013 (XIV of 2013) Workers’ Welfare Fund Ordinance, 1971 (XXXVI of 1971) Companies’ Profits (Workers’ Participation) Act, 1968 (XII of 1968) Protection of Economic Reforms Act, 1992 (XII of 1992) Survey for Documentation of National Economy Ordinance, 2000 (XV of 2000) Income Support Levy Act, 2013 (Finance Act, 2013) Benami Transactions (Prohibition) Act, 2017 (V of 2017) Assets Declaration Ordinance, 2019 (III of 2019) Excess Profits Tax Act, 1940 (XV of 1940) Business Profits Tax Act, 1947 (XXI of 1947)

INCOME TAX ACTS / ORDINANCES

Income Tax Ordinance, 2001 (XLIX of 2001)
Income Tax Ordinance, 1979 (XXXI of 1979)
Income Tax Act, 1922 (XI of 1922) – Pakistan
Federal Tax Ombudsman Ordinance, 2000 (XXXV of 2000)
Federal Ombudsman Institutional Reforms Act, 2013 (XIV of 2013)
Workers’ Welfare Fund Ordinance, 1971 (XXXVI of 1971)
Companies’ Profits (Workers’ Participation) Act, 1968 (XII of 1968)
Protection of Economic Reforms Act, 1992 (XII of 1992)
Survey for Documentation of National Economy Ordinance, 2000 (XV of 2000)
Income Support Levy Act, 2013 (Finance Act, 2013)
Benami Transactions (Prohibition) Act, 2017 (V of 2017)
Assets Declaration Ordinance, 2019 (III of 2019)
Excess Profits Tax Act, 1940 (XV of 1940)
Business Profits Tax Act, 1947 (XXI of 1947)

INCOME TAX SCHEDULES
Income Tax Ordinance, 2001 - Schedules Income Tax Ordinance, 1979 - Schedules Income Tax Act, 1922 - Schedules Income Tax Rules, 2002 - Schedules Appellate Tribunal Inland Revenue Rules, 2010 - Schedule Income Tax Appellate Tribunal Rules, 2005 - Schedule Income Tax Appellate Tribunal Rules, 1981 - Schedule Income Support Levy Rules, 2013 – Schedule Protection of Economic Reforms Act, 1992 - Schedule Workers` Welfare Fund Rules, 1976 - Schedule Federal Ombudsman Institutional Reforms Act, 2013 – Schedule Benami Transactions (Prohibition) Rules, 2019 – Schedule Assets Declaration Ordinance, 2019 – Schedule Income Tax Settlement Commission Rules, 1994 – Schedule Excess Profits Tax Act, 1940 – Schedule Business Profits Tax Act, 1947 – Schedule

INCOME TAX SCHEDULES

Income Tax Ordinance, 2001 - Schedules
Income Tax Ordinance, 1979 - Schedules
Income Tax Act, 1922 - Schedules
Income Tax Rules, 2002 - Schedules
Appellate Tribunal Inland Revenue Rules, 2010 - Schedule
Income Tax Appellate Tribunal Rules, 2005 - Schedule
Income Tax Appellate Tribunal Rules, 1981 - Schedule
Income Support Levy Rules, 2013 – Schedule
Protection of Economic Reforms Act, 1992 - Schedule
Workers` Welfare Fund Rules, 1976 - Schedule
Federal Ombudsman Institutional Reforms Act, 2013 – Schedule
Benami Transactions (Prohibition) Rules, 2019 – Schedule
Assets Declaration Ordinance, 2019 – Schedule
Income Tax Settlement Commission Rules, 1994 – Schedule
Excess Profits Tax Act, 1940 – Schedule
Business Profits Tax Act, 1947 – Schedule

INCOME TAX RULES
Income Tax Rules, 2002 Income Tax Rules, 1982 Income Tax Rules, 1922 Income Tax Appellate Tribunal Rules, 1981 Income Tax Appellate Tribunal Rules, 2005 Appellate Tribunal Inland Revenue Rules, 2010 Appointment of Members of ITAT Rules, 1998 Income Support Levy Rules, 2013 Income Tax Settlement Commission Rules, 1994 Companies’ Profits (Workers’ Participation) Rules, 1971 Workers’ Welfare Fund Rules, 1976 Benami Transactions (Prohibition) Rules, 2019 Asset Declaration (Procedure & Conditions) Rules, 2019 Sharing of Declaration of Assets of Civil Servants Rules, 2023 DNFBPs (Regulatory Powers and Functions) Regulations, 2020 Federal Tax Ombudsman Investigation and Disposal of Complaints Regulations, 2001

INCOME TAX RULES

Income Tax Rules, 2002
Income Tax Rules, 1982
Income Tax Rules, 1922
Income Tax Appellate Tribunal Rules, 1981
Income Tax Appellate Tribunal Rules, 2005
Appellate Tribunal Inland Revenue Rules, 2010
Appointment of Members of ITAT Rules, 1998
Income Support Levy Rules, 2013
Income Tax Settlement Commission Rules, 1994
Companies’ Profits (Workers’ Participation) Rules, 1971
Workers’ Welfare Fund Rules, 1976
Benami Transactions (Prohibition) Rules, 2019
Asset Declaration (Procedure & Conditions) Rules, 2019
Sharing of Declaration of Assets of Civil Servants Rules, 2023
DNFBPs (Regulatory Powers and Functions) Regulations, 2020
Federal Tax Ombudsman Investigation and Disposal of Complaints Regulations, 2001

INCOME TAX NOTIFICATIONS
From 1947 Upto Date

INCOME TAX CIRCULARS / CIRCULAR LETTERS
From 1947 Upto Date

INCOME TAX CASE LAW / JUDGMENTS
From 1947 Upto Date

WEALTH TAX ACTS / ORDINANCES
Wealth Tax Act, 1963 (XV of 1963) Capital Value Tax - Finance Act, 1989 (V of 1989) Corporate Asset Tax - Finance Act, 1991 (XII of 1991)

WEALTH TAX SCHEDULES
Wealth Tax Act, 1963 - Schedules Capital Value Tax Rules, 2010 - Schedule

WEALTH TAX RULES
Wealth Tax Rules, 1963 Wealth Tax Recovery Rules, 1969 Wealth Tax Recovery Rules, 1985 Capital Value Tax Rules, 1989 Capital Value Tax Rules, 1990 Capital Value Tax Rules, 2010 Capital Value Tax Rules, 2022

WEALTH TAX NOTIFICATIONS
From 1963 to 2002

WEALTH TAX CIRCULARS / CIRCULAR LETTERS
From 1963 to 2002

WEALTH TAX CASE LAW / JUDGMENTS
From 1963 to Upto Date

SALES TAX ON GOODS ACTS / ORDINANCES
Sales Tax Act, 1990 (VII of 1990) Sales Tax Act, 1951 (III of 1951) Sales of Goods Act, 1930 (III of 1930)

SALES TAX ON GOODS SCHEDULES
Sales Tax Act, 1990 - Schedules Appellate Tribunal Inland Revenue Rules, 2010 - Schedule

SALES TAX ON GOODS RULES
Sales Tax Rules, 2006 Sales Tax Special Procedures Rules, 2007 Sales Tax Special Procedure (Withholding) Rules, 2007 Sales Tax Rules, 2004 Sales Tax Rules, 2005 Sales Tax Special Procedures Rules, 2004 Sales Tax Special Procedures Rules, 2005 Sales Tax Special Procedures Rules, 2006 Electronic Filing of Sales Tax Return Rules, 2005 Sales Tax (Refund of Excess Input Tax to the Manufacturers) Rules, 2005 Sales Tax (Refund of Excess Input Tax to the Dealers, Distributors and Wholesalers) Rules, 2005 Sales Tax by Retailers of Specified Goods (Special Procedure) Rules, 2005 Refund of Sales Tax (On Export of Specified Goods) Rules, 2006 Sales Tax Refund on Zero-Rated Supply Rules, 2006 Processing of Refund Claims of Large Taxpayers Rules, 2007 Sales Tax Recovery Rules, 1992 Sales Tax Refund Rules, 1998 Sales Tax Refund Rules, 2000 Sales Tax Refund Rules, 2002 Refund Claims of Recognized Agricultural Tractor Manufacturers Rules, 2005 Refund Claims of Recognized Agricultural Tractor Manufacturers Rules, 2012 Exemption of Supplies against International Tender for Earthquake Rehabilitation Rules, 2006 Export Oriented Units and Small and Medium Enterprises Rules, 2008 Repayment of Sales Tax to Persons Registered in Azad Jammu and Kashmir Rules, 2008 Special Procedure for Adjustment of Sales Tax Due on Fertilizers Rules, 2015 Federal Excise Duty and Sales Tax on Production Capacity (Aerated Waters) Rules, 2013 Appellate Tribunal Inland Revenue Rules, 2010 Sales Tax Reward Rules, 1980 Unified Reward Rules for Employees of CBR and Registered Informers, 2006 Inland Revenue Reward Rules, 2016 Inland Revenue Reward Rules, 2021 Inland Revenue Uniform Rules, 2021 Appellate Tribunal Inland Revenue (Appointment of Chairperson and Members) Rules, 2020 Sales Tax Special Procedure for Adjustment of Subsidy Against Sales Tax on Locally Manufactured Tractors Rules, 2020 Special Procedure for Collection and Payment of Sales Tax (Electric Power Supply by DISCOs) Rules, 2023

SALES TAX ON GOODS RULES

Sales Tax Rules, 2006
Sales Tax Special Procedures Rules, 2007
Sales Tax Special Procedure (Withholding) Rules, 2007
Sales Tax Rules, 2004
Sales Tax Rules, 2005
Sales Tax Special Procedures Rules, 2004
Sales Tax Special Procedures Rules, 2005
Sales Tax Special Procedures Rules, 2006
Electronic Filing of Sales Tax Return Rules, 2005
Sales Tax (Refund of Excess Input Tax to the Manufacturers) Rules, 2005
Sales Tax (Refund of Excess Input Tax to the Dealers, Distributors and Wholesalers) Rules, 2005
Sales Tax by Retailers of Specified Goods (Special Procedure) Rules, 2005
Refund of Sales Tax (On Export of Specified Goods) Rules, 2006
Sales Tax Refund on Zero-Rated Supply Rules, 2006
Processing of Refund Claims of Large Taxpayers Rules, 2007
Sales Tax Recovery Rules, 1992
Sales Tax Refund Rules, 1998
Sales Tax Refund Rules, 2000
Sales Tax Refund Rules, 2002
Refund Claims of Recognized Agricultural Tractor Manufacturers Rules, 2005
Refund Claims of Recognized Agricultural Tractor Manufacturers Rules, 2012
Exemption of Supplies against International Tender for Earthquake Rehabilitation Rules, 2006
Export Oriented Units and Small and Medium Enterprises Rules, 2008
Repayment of Sales Tax to Persons Registered in Azad Jammu and Kashmir Rules, 2008
Special Procedure for Adjustment of Sales Tax Due on Fertilizers Rules, 2015
Federal Excise Duty and Sales Tax on Production Capacity (Aerated Waters) Rules, 2013
Appellate Tribunal Inland Revenue Rules, 2010
Sales Tax Reward Rules, 1980
Unified Reward Rules for Employees of CBR and Registered Informers, 2006
Inland Revenue Reward Rules, 2016
Inland Revenue Reward Rules, 2021
Inland Revenue Uniform Rules, 2021
Appellate Tribunal Inland Revenue (Appointment of Chairperson and Members) Rules, 2020
Sales Tax Special Procedure for Adjustment of Subsidy Against Sales Tax on Locally Manufactured Tractors Rules, 2020
Special Procedure for Collection and Payment of Sales Tax (Electric Power Supply by DISCOs) Rules, 2023

SALES TAX ON GOODS NOTIFICATIONS
From 1951 Upto date

SALES TAX ON GOODS CIRCULARS / CIRCULAR LETTERS
From 1951 Upto date

SALES TAX ON GOODS GENERAL ORDERS
From 1951 Upto date

SALES TAX ON GOODS CASE LAW / JUDGMENTS
From 1951 Upto Date

SINDH - ACTS / ORDINANCES
Sindh Sales Tax on Services Act, 2011 (XII of 2011) Sindh Revenue Board Act, 2010 (XI of 2010) Sindh Sales Tax Ordinance, 2000 (VIII of 2000) / Repealed Sindh Workers' Welfare Fund Act, 2014 (XXXIII of 2015) Sindh Companies Profits (Workers' Participation) Act, 2015 (XVIII of 2016) Sindh Development & Maintenance of Infrastructure Cess Act, 2017 (XVIII of 2017) Sindh Agricultural Income Tax Act, 2025 (II of 2025)

SINDH - ACTS / ORDINANCES

Sindh Sales Tax on Services Act, 2011 (XII of 2011)
Sindh Revenue Board Act, 2010 (XI of 2010)
Sindh Sales Tax Ordinance, 2000 (VIII of 2000) / Repealed
Sindh Workers' Welfare Fund Act, 2014 (XXXIII of 2015)
Sindh Companies Profits (Workers' Participation) Act, 2015 (XVIII of 2016)
Sindh Development & Maintenance of Infrastructure Cess Act, 2017 (XVIII of 2017)
Sindh Agricultural Income Tax Act, 2025 (II of 2025)

SINDH - SCHEDULES
Sindh Sales Tax on Services Act, 2011 - Schedules Appellate Tribunal Sindh Revenue Board Regulations, 2015 - Schedule Sindh Companies Profits (Workers' Participation) Act, 2015 - Schedule Sindh Development & Maintenance of Infrastructure Cess Act, 2017 - Schedule Sindh Sales Tax Special Procedure (Online Integration of Business) Rules, 2022 - Schedule Sindh Agricultural Income Tax Act, 2025 – Schedule

SINDH - SCHEDULES

Sindh Sales Tax on Services Act, 2011 - Schedules
Appellate Tribunal Sindh Revenue Board Regulations, 2015 - Schedule
Sindh Companies Profits (Workers' Participation) Act, 2015 - Schedule
Sindh Development & Maintenance of Infrastructure Cess Act, 2017 - Schedule
Sindh Sales Tax Special Procedure (Online Integration of Business) Rules, 2022 - Schedule
Sindh Agricultural Income Tax Act, 2025 – Schedule

SINDH - RULES
Sindh Sales Tax on Services Rules, 2011 Sindh Sales Tax Special Procedure (Withholding) Rules, 2011 Sindh Revenue Board (Reward) Rules, 2012 Sindh Sales Tax Special Procedure (Withholding) Rules, 2014 Appellate Tribunal Sindh Revenue Board Regulations, 2015 Sindh Sales Tax Special Procedure (Transportation or Carriage of Petroleum Oils through Oil Tankers) Rules, 2018 Sindh Sales Tax Special Procedure (Motor Vehicles, the Cab, Aggregator Services) Rules, 2019 Sindh Sales Tax Special Procedure (Online Integration of Business) Rules, 2022 Sindh Place of Provision of Services Rules, 2023 Sindh Sales Tax Special Procedure (Tax on Specified Services) Rules, 2023 Sindh Sales Tax Special Procedure (Collection Agent) Rules, 2024 Appellate Tribunal, Sindh Revenue Board Regulations, 2019

SINDH - RULES

Sindh Sales Tax on Services Rules, 2011
Sindh Sales Tax Special Procedure (Withholding) Rules, 2011
Sindh Revenue Board (Reward) Rules, 2012
Sindh Sales Tax Special Procedure (Withholding) Rules, 2014
Appellate Tribunal Sindh Revenue Board Regulations, 2015
Sindh Sales Tax Special Procedure (Transportation or Carriage of Petroleum Oils through Oil Tankers) Rules, 2018
Sindh Sales Tax Special Procedure (Motor Vehicles, the Cab, Aggregator Services) Rules, 2019
Sindh Sales Tax Special Procedure (Online Integration of Business) Rules, 2022
Sindh Place of Provision of Services Rules, 2023
Sindh Sales Tax Special Procedure (Tax on Specified Services) Rules, 2023
Sindh Sales Tax Special Procedure (Collection Agent) Rules, 2024
Appellate Tribunal, Sindh Revenue Board Regulations, 2019

SINDH - NOTIFICATIONS
From 2011 Upto date

SINDH - CIRCULARS / CIRCULAR LETTERS
From 2011 Upto date

SINDH - CASE LAW / JUDGMENTS
Supreme Court of Pakistan	From 2013 Upto Date
Sindh High Court	From 2013 Upto Date
Appellate Tribunal	From 2015 Upto Date
Tax Ombudsman

PUNJAB - ACTS / ORDINANCES
Punjab Sales Tax on Services Act, 2012 (XLII of 2012) Punjab Revenue Authority Act, 2012 (XLIII of 2012) Punjab Sales Tax Ordinance, 2000 (II of 2000) Punjab Infrastructure Development Cess Act, 2015 (XXX of 2015) Punjab Workers’ Welfare Fund Act, 2019 (XXVI of 2019)

PUNJAB - SCHEDULES
Punjab Sales Tax on Services Act, 2012 - Schedules

PUNJAB - RULES
Punjab Sales Tax on Services (Adjudication and Appeals) Rules, 2012 Punjab Sales Tax on Services (Adjustment of Tax) Rules, 2012 Punjab Sales Tax on Services (Alternative Dispute Resolution) Rules, 2012 Punjab Sales Tax on Services (Audit) Rules, 2012 Punjab Sales Tax on Services (Authorized Representatives) Rules, 2012 Punjab Sales Tax on Services (Computerized System) Rules, 2012 Punjab Sales Tax on Services (Definitions) Rules, 2012 Punjab Sales Tax on Services (Filing of Returns) Rules, 2012 Punjab Sales Tax on Services (Recovery) Rules, 2012 Punjab Sales Tax on Services (Registration and De-Registration) Rules, 2012 Punjab Sales Tax on Services (Specific Provisions) Rules, 2012 Punjab Sales Tax on Services (Withholding) Rules, 2012 / Repealed Punjab Sales Tax on Services (Enforcement) Rules, 2014 Punjab Sales Tax on Services (Withholding) Rules, 2015 Punjab Restaurant Invoice Monitoring System Rules, 2015 / Repealed Punjab Revenue Authority (Appellate Tribunal) Rules, 2016 Punjab Revenue Authority (Members and Secretary) Rules, 2016 Punjab Sales Tax Special Procedure (Transportation or Carriage of Petroleum Oils through Oil Tankers) Rules, 2018 / Repealed Punjab Sales Tax on Services (Refund) Rules, 2019 Punjab Electronic Invoice Monitoring System Rules, 2019 Punjab Sales Tax on Services (Determination of Minimum Tax Liability) Regulations, 2019 Punjab Sales Tax Special Procedure (Transportation or Carriage of Petroleum Oils through Oil Tankers) Rules, 2020 Punjab Place of Provision of Services Rules, 2023

PUNJAB - RULES

Punjab Sales Tax on Services (Adjudication and Appeals) Rules, 2012
Punjab Sales Tax on Services (Adjustment of Tax) Rules, 2012
Punjab Sales Tax on Services (Alternative Dispute Resolution) Rules, 2012
Punjab Sales Tax on Services (Audit) Rules, 2012
Punjab Sales Tax on Services (Authorized Representatives) Rules, 2012
Punjab Sales Tax on Services (Computerized System) Rules, 2012
Punjab Sales Tax on Services (Definitions) Rules, 2012
Punjab Sales Tax on Services (Filing of Returns) Rules, 2012
Punjab Sales Tax on Services (Recovery) Rules, 2012
Punjab Sales Tax on Services (Registration and De-Registration) Rules, 2012
Punjab Sales Tax on Services (Specific Provisions) Rules, 2012
Punjab Sales Tax on Services (Withholding) Rules, 2012 / Repealed
Punjab Sales Tax on Services (Enforcement) Rules, 2014
Punjab Sales Tax on Services (Withholding) Rules, 2015
Punjab Restaurant Invoice Monitoring System Rules, 2015 / Repealed
Punjab Revenue Authority (Appellate Tribunal) Rules, 2016
Punjab Revenue Authority (Members and Secretary) Rules, 2016
Punjab Sales Tax Special Procedure (Transportation or Carriage of Petroleum Oils through Oil Tankers) Rules, 2018 / Repealed
Punjab Sales Tax on Services (Refund) Rules, 2019
Punjab Electronic Invoice Monitoring System Rules, 2019
Punjab Sales Tax on Services (Determination of Minimum Tax Liability) Regulations, 2019
Punjab Sales Tax Special Procedure (Transportation or Carriage of Petroleum Oils through Oil Tankers) Rules, 2020
Punjab Place of Provision of Services Rules, 2023

PUNJAB - NOTIFICATIONS
From 2012 Upto date

PUNJAB - CIRCULARS / CIRCULAR LETTERS
From 2012 Upto date

PUNJAB - CASE LAW / JUDGMENTS
Supreme Court of Pakistan	From 2015 Upto Date
Lahore High Court	From 2015 Upto Date
Appellate Tribunal	From 2016 Upto Date
Tax Ombudsman

KPK - ACTS / ORDINANCES
KPK Sales Tax on Services Act, 2022 (XIX of 2022) KPK Revenue Authority Act, 2022 (XVIII of 2022) KPK Infrastructure Development Cess Act, 2022 (XXV of 2022) NWFP Sales Tax Ordinance, 2000 (II of 2000) KPK Sales Tax on Services Act, 2013 through Finance Act, 2013 (XXI of 2013) KPK Revenue Authority Act, 2013 through Finance Act, 2013 (XXI of 2013) KPK Infrastructure Development Cess Act, 2013 through Finance Act, 2013 (XXI of 2013) KPK Agricultural Income Tax Act, 2025 (VI of 2025)

KPK - ACTS / ORDINANCES

KPK Sales Tax on Services Act, 2022 (XIX of 2022)
KPK Revenue Authority Act, 2022 (XVIII of 2022)
KPK Infrastructure Development Cess Act, 2022 (XXV of 2022)
NWFP Sales Tax Ordinance, 2000 (II of 2000)
KPK Sales Tax on Services Act, 2013 through Finance Act, 2013 (XXI of 2013)
KPK Revenue Authority Act, 2013 through Finance Act, 2013 (XXI of 2013)
KPK Infrastructure Development Cess Act, 2013 through Finance Act, 2013 (XXI of 2013)
KPK Agricultural Income Tax Act, 2025 (VI of 2025)

KPK - SCHEDULES
KPK Sales Tax on Services Act, 2022 - Schedules KPK Sales Tax on Services Act, 2013 – Schedules KPK Delegation of Enforcement Powers Rules, 2017 – Schedule NWFP Sales Tax Ordinance, 2000 - Schedule KPK Agricultural Income Tax Act, 2025 – Schedule

KPK - RULES
KPK Sales Tax on Services Regulation, 2024 KPK Sales Tax on Services Special Procedure (Withholding) Regulation, 2024 KPK Sales Tax on Services (Registration) Regulation, 2017 KPK Revenue Authority Business Regulation, 2017 KPK Delegation of Enforcement Powers Rules, 2017 KPK Sales Tax Special Procedure (Transportation or Carriage of Petroleum Oils through Oil Tankers) Regulation, 2018 KPK Revenue Authority (Engagement of Private Lawyers) Regulations, 2018 KPK Sales Tax on Services Arrears (Recovery) Rules, 2019 KPK Sales Tax on Services (Audit) Rules, 2019 KPK Sales Tax on Services (Withholding) Regulation, 2020 KPK Sales Tax on Services Special Procedure (Withholding) Regulation, 2015 KPK Place of Provision of Services Rules, 2023 KPK Revenue Authority Employees (Appointment, Promotion and Transfer) Regulation, 2017

KPK - RULES

KPK Sales Tax on Services Regulation, 2024
KPK Sales Tax on Services Special Procedure (Withholding) Regulation, 2024
KPK Sales Tax on Services (Registration) Regulation, 2017
KPK Revenue Authority Business Regulation, 2017
KPK Delegation of Enforcement Powers Rules, 2017
KPK Sales Tax Special Procedure (Transportation or Carriage of Petroleum Oils through Oil Tankers) Regulation, 2018
KPK Revenue Authority (Engagement of Private Lawyers) Regulations, 2018
KPK Sales Tax on Services Arrears (Recovery) Rules, 2019
KPK Sales Tax on Services (Audit) Rules, 2019
KPK Sales Tax on Services (Withholding) Regulation, 2020
KPK Sales Tax on Services Special Procedure (Withholding) Regulation, 2015
KPK Place of Provision of Services Rules, 2023
KPK Revenue Authority Employees (Appointment, Promotion and Transfer) Regulation, 2017

KPK - NOTIFICATIONS
From 2013 Upto date

KPK - CIRCULARS / CIRCULAR LETTERS
From 2013 Upto date

KPK - CASE LAW / JUDGMENTS
Supreme Court of Pakistan	Upto Date
Peshawar High Court	Upto Date
Appellate Tribunal	Upto Date
Tax Ombudsman

BALOCHISTAN - ACTS / ORDINANCES
Balochistan Sales Tax on Services Act, 2015 (VI of 2015) Balochistan Revenue Authority Act, 2015 (VII of 2015) Balochistan Sales Tax Ordinance, 2000 (I of 2000) Balochistan Infrastructure Development Cess Act, 2019 (III of 2019) Balochistan Development and Maintenance of Infrastructure Cess Act, 2021 (IX of 2021) Balochistan Companies Profits (Workers’ Participation) Act, 2022 (XX of 2022) Balochistan Worker’s Welfare Fund Act, 2022 (XXI of 2022)

BALOCHISTAN - ACTS / ORDINANCES

Balochistan Sales Tax on Services Act, 2015 (VI of 2015)
Balochistan Revenue Authority Act, 2015 (VII of 2015)
Balochistan Sales Tax Ordinance, 2000 (I of 2000)
Balochistan Infrastructure Development Cess Act, 2019 (III of 2019)
Balochistan Development and Maintenance of Infrastructure Cess Act, 2021 (IX of 2021)
Balochistan Companies Profits (Workers’ Participation) Act, 2022 (XX of 2022)
Balochistan Worker’s Welfare Fund Act, 2022 (XXI of 2022)

BALOCHISTAN - SCHEDULES
Balochistan Sales Tax on Services Act, 2015 – Schedules Balochistan Development and Maintenance of Infrastructure Cess Act, 2021 – Schedule Balochistan Companies Profits (Workers’ Participation) Act, 2022 – Schedule Balochistan Sales Tax on Services Special Procedure (Online Integration of Business) Rules, 2022 – Schedule Balochistan Sales Tax Special Procedure (Transportation or Carriage of Petroleum Oils through Oil Tankers) Rules, 2019 as amended by Rules, 2021 – Schedule Balochistan Sales Tax on Services Appellate Tribunal Regulations, 2022 - Schedules

BALOCHISTAN - SCHEDULES

Balochistan Sales Tax on Services Act, 2015 – Schedules
Balochistan Development and Maintenance of Infrastructure Cess Act, 2021 – Schedule
Balochistan Companies Profits (Workers’ Participation) Act, 2022 – Schedule
Balochistan Sales Tax on Services Special Procedure (Online Integration of Business) Rules, 2022 – Schedule
Balochistan Sales Tax Special Procedure (Transportation or Carriage of Petroleum Oils through Oil Tankers) Rules, 2019 as amended by Rules, 2021 – Schedule
Balochistan Sales Tax on Services Appellate Tribunal Regulations, 2022 - Schedules

BALOCHISTAN - RULES
Balochistan Sales Tax on Services Rules, 2018 Balochistan Sales Tax Special Procedure (Withholding) Rules, 2018 Balochistan Sales Tax Special Procedure (Transportation or Carriage of Petroleum Oils through Oil Tankers) Rules, 2019 Balochistan Sales Tax Special Procedure (Transportation or Carriage of Petroleum Oils through Oil Tankers) Amendment Rules, 2021 Balochistan Sales Tax on Services Special Procedure (Online Integration of Business) Rules, 2022 Balochistan Sales Tax on Services Appellate Tribunal Regulations, 2022 Balochistan Place of Provision of Services Rules, 2023

BALOCHISTAN - RULES

Balochistan Sales Tax on Services Rules, 2018
Balochistan Sales Tax Special Procedure (Withholding) Rules, 2018
Balochistan Sales Tax Special Procedure (Transportation or Carriage of Petroleum Oils through Oil Tankers) Rules, 2019
Balochistan Sales Tax Special Procedure (Transportation or Carriage of Petroleum Oils through Oil Tankers) Amendment Rules, 2021
Balochistan Sales Tax on Services Special Procedure (Online Integration of Business) Rules, 2022
Balochistan Sales Tax on Services Appellate Tribunal Regulations, 2022
Balochistan Place of Provision of Services Rules, 2023

BALOCHISTAN - NOTIFICATIONS
From 2015 Upto date

BALOCHISTAN - CIRCULARS / CIRCULAR LETTERS
From 2015 Upto date

BALOCHISTAN - CASE LAW / JUDGMENTS
Supreme Court of Pakistan	Upto Date
Balochistan High Court	Upto Date
Appellate Tribunal	Upto Date
Tax Ombudsman

ICT - ACTS / ORDINANCES
Islamabad Capital Territory (Tax on Services) Ordinance, 2001 (XLII of 2001) Islamabad Capital Territory Revenue Authority Act, 2001

ICT - SCHEDULES
ICT Sales Tax on Services Ordinance, 2001 - Schedules

ICT - RULES
ICT Sales Tax on Services Rules, 2001 Islamabad Capital Territory (Place of Provision of Services) Rules, 2023

ICT - NOTIFICATIONS
From 2001 Upto date

ICT - CIRCULARS / CIRCULAR LETTERS
From 2001 Upto date

ICT - CASE LAW / JUDGMENTS
Supreme Court of Pakistan	Upto Date
Islamabad High Court	Upto Date
Appellate Tribunal	Upto Date
Tax Ombudsman

FEDERAL EXCISE DUTY ACTS / ORDINANCES
Federal Excise Act, 2005 (VII of 2005) Central Excise Act, 1944 (I of 1944)

FEDERAL EXCISE DUTY SCHEDULES
Federal Excise Act, 2005 - Schedules

FEDERAL EXCISE DUTY RULES
Federal Excise Rules, 2005 Central Excise Rules, 1944 Electronic Filing of Federal Excise Return Rules, 2005

FEDERAL EXCISE DUTY NOTIFICATIONS
From 2005 Upto Date

FEDERAL EXCISE DUTY CIRCULARS / CIRCULAR LETTERS
From 2005 Upto Date

FEDERAL EXCISE DUTY GENERAL ORDERS
From 2005 Upto Date

FEDERAL / CENTRAL EXCISE DUTY CASE LAW / JUDGMENTS
From 1947 Upto Date

CUSTOMS ACTS / ORDINANCES
Customs Act, 1969 (IV of 1969) Prevention of Smuggling Act, 1977 (XII of 1977) Imports and Exports (Control) Act, 1950 (XXXIX of 1950) Pakistan Single Window Act, 2021 (III of 2021) Sea Customs Act, 1878 (VIII of 1878) Anti-Dumping Duties Ordinance, 2000 (LXV of 2000) Anti-Dumping Duties Act, 2015 (XIV of 2015)

CUSTOMS SCHEDULES
Customs Act, 1969 – Schedules Pakistan Single Window Act, 2021 – Schedule Customs, Excise and Sales Tax Appellate Tribunal (Procedure) Rules, 2006 – Schedules Anti-Dumping Duties Act, 2015 – Schedule Anti-Dumping Duties Rules, 2001 – Schedule Anti-Dumping Duties Ordinance, 2000 – Schedule

CUSTOMS RULES

Customs Rules, 2001
Baggage Rules, 2006
Baggage Rules, 2016
Customs, Excise and Sales Tax Appellate Tribunal (Procedure) Rules, 2006
Tracking and Monitoring of Cargo Rules, 2012
Import & Sale of Cars by Diplomats, 1958
Rules of Origin, 1973
Drugs (Import and Export) Rules, 1976
Customs Export Processing Zone Rules, 1981
Customs Recovery Rules, 1992
Re-importation of Re-usable Containers Rules, 1995
Export Oriented Units Rules, 1998
Duty Drawback (Claim Payment) Rules, 1998
Passengers’ Baggage (Import) Rules, 1998
Common Bonded Warehouse (Conventional) Rules, 1998
Customs Valuation (Determination of Value of Imported Goods) Rules, 1999
Importers (Maintenance of) Accounts Rules, 2000
Duty and Tax Remission for Export Rules, 2001
Deferment of Import Duty (On Newsprint) Rules, 2001
Determination of Imported Materials and Fixation of Rates for Repayment or Duty Drawback Rules, 2001
Takeover of Imported Goods Rules, 2003
PSFTA Determination of Origin of Goods Rules, 2005
PSFTA Issuance and Verification of the Certificate of Origin (Operational Procedure) Rules, 2005
Unified Reward Rules for Employees of CBR and Registered Informers, 2006
Customs Reward Rules, 2012
Customs Appellate Tribunal (Appointment of Chairman and Members) Rules, 2020
Pakistan Single Window Evidence of Identity (EOI) Rules, 2022
Pakistan Single Window Trade Data Dissemination, Exchange and Utilization Rules 2023
Pakistan Single Window (Evidence of Identity) Regulations, 2023
Rules of Determination of Origin of Goods under the Agreement on SAFTA, 2006
Uzbekistan-Pakistan Preferential Trade Agreement Rules of Origin, 2023
Pakistan-Turkiye Trade in Goods Agreement (TGA) Rules of Origin, 2023
Pakistan Single Window Integrated Risk Management System Rules, 2023
Export Oriented Units and Small and Medium Enterprises Rules, 2008
Customs Act, 1969 (Application to the Federally Administered Tribal Areas) Regulation, 1984
Anti-Dumping Duties Rules, 2001

CUSTOMS NOTIFICATIONS
From 1969 Upto Date

CUSTOMS CIRCULARS / CIRCULAR LETTERS
From 1969 Upto Date

CUSTOMS GENERAL ORDERS
From 1969 Upto Date

CUSTOMS RULINGS
From 1969 Upto Date

CUSTOMS / SEA CUSTOMS CASE LAW / JUDGMENTS
From 1947 Upto Date

COMPANY LAW / ORDINANCES

Companies Act, 2017 (XIX of 2017)
Companies Ordinance, 1984 (XLVII of 1984)
Companies Act, 1913 (7 of 1913)
Securities and Exchange Ordinance, 1969 (XVII of 1969)
Securities and Exchange Commission of Pakistan Act, 1997 (XLII of 1997)
Securities Act, 2015 (III of 2015)
Future Market Act, 2016 (XIV of 2016)
Competition Act, 2010 (XIX of 2010)
Central Depository Act, 1997 (XIX of 1997)
Corporate Rehabilitation Act, 2018 (IX of 2018)
Stock Exchanges (Corporatisation, Demutualization and Integration) Act, 2012 (XV of 2012)
Modaraba Companies and Modaraba (Floatation & Control) Ordinance, 1980 (XXXI of 1980)
Anti-Money Laundering Act, 2010 (VII of 2010)

COMPANY LAW SCHEDULES
Companies Act, 2017 – Schedules Companies Ordinance, 1984 – Schedules Anti-Money Laundering Act, 2010 – Schedule Central Depositories Act, 1997 – Schedule Securities Act, 2015 – Schedule Securities and Exchange Commission of Pakistan Act, 1997 – Schedule

COMPANY LAW RULES

Securities and Exchange Rules, 1971
Companies (General Provisions and Forms) Regulations, 2018
Securities and Exchange Commission of Pakistan Rules, 1997
Securities and Exchange Commission of Pakistan (Conduct of Business) Regulations, 2000
Securities (Leveraged Markets and Pledging) Rules, 2011
Non-Banking Finance Companies Establishment and Regulation Rules, 2003
Non-Banking Finance Companies and Notified Entities Regulations, 2008
Prudential Regulations for Non-Banking Finance Companies
Prudential Regulations for Consumer Financing by NBFCs
DNFBPs (Regulatory Powers and Functions) Regulations, 2020
Public Companies (Employees Stock Option Scheme) Rules, 2001
Corporate Social Responsibility, 2013
Issue of Commercial Papers Regulations, 2013
Central Depository Companies (Establishment and Regulation) Rules, 1996
Commodity Exchange and Future Contracts Rules, 2005
Stock Exchanges (Corporatisation Demutualization and Integration) Regulations, 2012
Modaraba Companies and Modaraba Rules, 1981
Prudential Regulations and Guidelines for Modaraba, 1981
Anti-Money Laundering Regulations, 2015
SECP (Anti-Money Laundering and Countering Financing of Terrorism) Regulations, 2020
Access to Inside Information Regulations, 2016
Auditors (Reporting Obligations) Regulations, 2018
Bond Pricing Agency Rules, 2017
Central Depositories (Licensing and Operations) Regulations, 2016
Centralized Customer Protection Compensation Fund Regulations, 2017
Clearing Houses (Licensing & Operations) Regulations, 2016
Collateral Management Companies (Establishment & Operations) Regulations, 2017
Collateral Management Companies Regulations, 2019
Companies (Appointment of Legal Advisers) Rules, 1975
Companies (Buy-Back of Shares) Rules, 1999
Companies (Easy Exit) Regulations, 2014
Companies (Distribution of Dividend) Regulations 2017
Companies (Further Issue of Shares) Regulations, 2020
Companies (Invitation and Acceptance of Deposits) Rules, 1987
Companies (Maintenance and Audit of Cost Accounts) Regulations, 2020
Companies (Management by Administrator) Rules, 1993
Companies (Manner & Selection of Independent Directors) Regulations, 2018
Companies (Mediation and Conciliation) Regulations, 2018
Companies (Registration Offices) Regulations, 2018
Companies (Rehabilitation of Sick Industrial Units) Rules, 1999
Companies (Related Party Transactions and Maintenance of Related Records) Regulations, 2018
Companies Investment in Associated Companies or Associated Undertakings) Regulations, 2017
Competition Commission of Pakistan (Appeal) Rules, 2007
Competition Commission of Pakistan (Conduct of Business) Regulations, 2007
Competition Commission of Pakistan (General Enforcement) Regulations, 2007
Competition Commission of Pakistan (Investment and Expenditure) Regulations, 2007
Competition Commission of Pakistan (Leniency) Regulations, 2019
Competition Commission of Pakistan (Merger Control) Regulations, 2016
Competition Commission of Pakistan (Reward Payment to Informants) Regulations, 2014
Competition Commission of Pakistan Competition (Appellate Tribunal) Rules, 2015
Competition Commission of Pakistan Competition (Exemption) Regulations, 2020
Competition Commission Enquiry (Conduct of Investigating Officers) Rules, 2008
Competition Commission (Extension in Exemption) Rules, 2007
Corporate Rehabilitation Regulations, 2019
Corporate Restructuring Companies Rules, 2019
Credit and Suretyship (Conduct of Business) Rules, 2018
Credit Rating Companies Regulations, 2016
CSR Voluntary guidelines 2013
Customer Compensation Fund (Establishment and Operation) Rules 2017
Employees Contributory Funds (Investment in Listed Securities) Regulations, 2018
Futures Brokers (Licensing and Operations) Regulations, 2018
Futures Exchanges (Licensing and Operations) Regulations, 2017
Group Companies Registration Regulations, 2008
Guidelines for Internal Control System and Compliance Function for Securities Brokers
Guidelines for Structuring and Offering of The Employees Stock Option Schemes
Intermediaries (Registration) Regulations, 2017
Issuance of Convertible Debt Securities through Right Offer Regulations, 2022
Joint Inspection Regulations, 2015
Licensed Persons (Obligation under Voluntary Winding-up) Regulations, 2016
Listed Companies (Buy-Back of Shares) Regulations, 2019
Listed Companies (Code of Corporate Governance) Regulations, 2019
Listed Companies (Substantial Acquisition of Voting Shares & Takeovers) Regulations, 2017
Modaraba Companies and Modaraba (Floatation and Control) (Amendment) Act, 2012
Modaraba Companies Modaraba Floatation Control Ordinance, 1980
Opportunity of Hearing Regulations, 2016
Oversight Reg. for SRB of Accountants Regulations, 2020
Panel of Provisional Managers and Official Liquidators Regulations, 2019
Private Funds Regulations, 2015
Private Placement of Securities Rules, 2017
Professional Clearing Members Regulations, 2020
Prudential Regulations for Modarabas
Public Offering (Regulated Securities Licensing) Regulations, 2017
Public Offering Regulations, 2017
Public Sector Companies (Corporate Governance) Rules, 2013
Reporting & Disclosure Regulations, 2015
Research Analyst Regulations, 2015
Search and Seizure Rules 2019
Securities (Leveraged Markets and Pledging) Rules, 2011
Secured Transactions Registry Regulations, 2020
Securities and Exchange Commission (Reinsurance Brokers) Regulations, 2021
Securities and Exchange Commission of Pakistan (Appellate Bench Procedure) Rules, 2003
Securities and Exchange Licensing and Operations Regulations, 2016
Securities and Future Advisers (Licensing & Operations) Regulations, 2017
Securities Brokers Licensing and Operations Regulations, 2016
Share Registrars and Ballotters Regulations, 2017
Shariah Governance Regulations, 2018
Structuring of Debt Securities Regulations, 2020
Sukuk (Privately Placed) Regulations, 2017
Centralized Know Your Customer (Kyc) Organization Rules, 2017
Corporate Law Authority Rules, 1984
Securities and Exchange Policy Board (Conduct of Business) Regulations, 2000
Unclaimed Shares, Modaraba Certificates, Dividend, Other Instruments & Undistributed Assets Regulations, 2017
Voluntary Pension System Rules, 2005
Shariah Advisors Regulations, 2017
Associations with Charitable and Not for Profit Objects Regulations, 2018
Companies (Incorporation) Regulations 2017 as amended upto April 17, 2018
Companies-Postal-Ballot-Regulations-2018-Amended-up-to-July-7-2023
Foreign Companies Regulations, 2018
Limited Liability Partnership Regulations, 2018
Modaraba Regulations, 2021
Companies (Asset Backed Securitization) Rules, 1999
Venture Capital Companies and Venture Capital Funds Rules, 2001
Asset Management Companies Rules, 1995
Private Equity and Venture Capital Fund Regulations, 2008
Real Estate Investment Trust Regulations, 2008

COMPANY LAW NOTIFICATIONS
Coming Soon

COMPANY LAW CIRCULARS / CIRCULAR LETTERS
Coming Soon

COMPANY LAW CASE LAW / JUDGMENTS
From 1947 Upto Date

FINANCE ACTS
Federal Finance Acts - From 1957 Upto Date Sindh Finance Acts - From 2011 Upto Date Punjab Finance Acts - From 2012 Upto Date KPK Finance Acts - From 2013 Upto Date Balochistan Finance Acts - From 2019 Upto Date ICT Finance Acts - From 2001 Upto Date

INDIAN INCOME TAX ACTS / ORDINANCES
Income Tax Act, 1961 (43 of 1961) - India Income Tax Act, 1922 (XI of 1922) - India

INDIAN INCOME TAX SCHEDULES
Income Tax Act, 1961 (India) – Schedules Income Tax Act, 1922 (India) – Schedules

INDIAN INCOME TAX RULES
Income Tax Rules, 1962 - India Income Tax Rules, 1922 - India

INDIAN INCOME TAX CASE LAW / JUDGMENTS
Supreme Court of India	From 1933 Upto Date
High Courts of India	From 1933 Upto Date
Appellate Tribunal	From 1933 Upto Date

OTHER LAWS (As referred in tax laws and judgments)

Anti-Terrorism Act, 1997 (XXVII of 1997)
Asian Development Bank Ordinance, 1971 (IX of 1971)
Banking Companies Ordinance, 1962 (LVII of 1962)
Central Board of Revenue Act, 1924 (IV of 1924)
Central Employees Benevolent Fund and Group Insurance Act, 1969 (II of 1969)
Chartered Accountants Ordinance, 1961 (X of 1961)
Code of Civil Procedure, 1908 (V of 1908)
Code of Criminal Procedure, 1898 (V of 1898)
Constitution of the Islamic Republic of Pakistan, 1973
Contract Act, 1872 (IX of 1872)
Control of Narcotics Substances Act, 1997 (XXV of 1997)
Cooperative Societies Act, 1925 (VII of 1925)
Cost and Management Accountants Act, 1966 (XIV of 1966)
Diplomatic and Consular Privileges Act, 1972 (IX of 1972)
Electronic Transactions Ordinance, 2002 (LI of 2002)
Emigration Ordinance, 1979 (XVIII of 1979)
Employees Old Age Benefits Act, 1976 (XIV of 1976)
Evidence Act, 1882
Export Processing Zone Authority Ordinance, 1980 (IV of 1980)
Factories Act, 1934 (XXV of 1934)
Federal Board of Revenue Act, 2007
Financial Institutions (Recovery of Finances) Ordinance, 2001 (XLVI of 2001)
Foreign Currency Accounts (Protection) Ordinance, 2001 (L of 2001)
Foreign Exchange Regulation Act, 1947 (VII of 1947)
Freedom of Information Ordinance, 2002 (XCVI of 2002) / Repealed - See # 51
General Clauses Act, 1897 (X of 1897)
House Building Finance Corporation Act, 1952 (XVIII of 1952)
Industrial and Commercial Employment (Standing Orders) Ordinance, 1968 (VI of 1968)
Industrial Relation Ordinance, 2002 (XCI of 2002)
Insurance Ordinance, 2000 (XXXIX of 2000)
International Finance Corporation Act, 1956 (XXVIII of 1956)
Limitation Act, 1908 (IX of 1908)
Monopolies and Restrictive Trade Practices (Control & Prevention) Ordinance, 1970 (VI of 1970)
Mussalman Wakf Validating Act, 1913 (VI of 1913)
National Accountability Bureau Ordinance, 1999 (XVIII of 1999)
Office of Wafaqi Mohtasib (Ombudsman) Order, 1983 (P.O 1 of 1983)
Pakistan Criminal Laws (Amendment) Act, 1958 (XL of 1958)
Pakistan Penal Code, 1860 (XLV of 1860)
Pakistan Water and Power Development Authority Act, 1958 (W.P Act. XXXI of 1958)
Partnership Act, 1932 (IX of 1932)
President Pension Act, 1974 (IX of 1975)
Proclamation of Emergency the 14th October, 1999
Provident Fund Act, 1925 (XIX of 1925)
Provincial Employees Social Security Ordinance, 1965 (X of 1965)
Provisional Constitution Amendment Ordinance No. 9 of 1999
Provisional Constitution Ordinance No. 1 of 1999
Punjab General Provident Investment Fund Act, 2009 (V of 2009)
Punjab Pension Fund Ordinance, 2007 (I of 2007)
Qanun-e-Shahadat Order, 1984 (P.O Order 10 of 1984)
Registration Act, 1908 (XVI of 1908)
Right of Access to Information Act, 2017 (XXXIV of 2017)
Sindh Pension Fund Ordinance, 2002 (XXVI of 2002)
Social Welfare Agencies (Registration and Control) Ordinance, 1961 (XLVI of 1961)
Societies Registration Act, 1860 (XXI of 1860)
Special Economic Zones Act, 2012 (XX of 2012)
Stamp Act, 1899 (II of 1899)
State Bank of Pakistan Act, 1956 (XXXIII of 1956)
Transfer of Property Act, 1882 (IV of 1882)
Trust Act, 1882 (II of 1882)
United Nations (Privileges and Immunities) Act, 1948 (XX of 1948)
West Pakistan Shops and Establishment Ordinance, 1969 (VIII of 1969)
Zakat and Ushr Ordinance, 1980 (XVIII of 1980)

OTHER RULES (As referred in tax laws and judgments)

Emigration Rules, 1979
Employees Old Age Benefits Contribution Rules, 1976
Federal Board of Revenue Rules, 2007
Foreign Currency Bearer Certificate Rules, 1997
Government Investment Policy, 1997
House Building Finance Corporation (Issue and Redemption of Certificate) Regulations, 1982
Pakistan Petroleum (Exploration and Production) Rules, 1986
Pakistan Petroleum (Production) Rules, 1949
Real Estate Investment Trust Regulations, 2006, 2008 & 2015
Special US Dollar Bond Rules, 1998
Unified Reward Rules - FBR
Voluntarily Pension System Rules, 2005