Short title, extent and commencement
(1) This Ordinance may be called the Income Tax Ordinance, 2001.
(2) It extends to the whole of Pakistan.
(3) It shall come into force on such date as the Federal Government may, by notification in official Gazette, appoint .
(2) It extends to the whole of Pakistan.
(3) It shall come into force on such date as the Federal Government may, by notification in official Gazette, appoint .
Amendment history (2)
- Inserted by the Finance Act, 2003.
- The word “includes” substituted by the Finance Act, 2005.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 1
Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.
Lahore 28°C
Islamabad 24°C