Clouds Lahore 28°C Clouds Karachi 34°C Clouds Islamabad 24°C

← All sections

s. 240

Removal of difficulties

Miscellaneous

(1) Subject to sub-section (2), if any difficulty arises in giving effect to any of the provisions of this Ordinance, the Federal Government may, by notification in the official Gazette, make such order, not inconsistent with the provisions of this Ordinance, as may appear to it to be necessary for the purpose of removing the difficulty.
Amendment history (8)
  • (Amendment) Ordinance, 2010 and remained effective till 05.06.2010.Added by the Finance Act,
  • Inserted by the Finance Act, 2013.
  • The word “no” substituted by the Finance Act, 2002.
  • Sub-section (2) omitted by the Finance Act, 2010. The omitted sub-section (2)
  • Added by Finance Act 2017.
  • Re-numbered by the Finance Act, 2018.
  • Added by the Finance Act, 2018.
  • Section 242 added by the Finance Act, 2021. Earlier this amendment was made through Tax Laws

Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.

Source FBR PDF page 501

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.