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The National Assembly approved the Finance Bill 2024 on 28 June 2024 with certain amendments proposed therein and after the assent of the President of Pakistan, Finance Act, 2024 has been enacted on 29 June 2024. The amendments made would be effective from 01 July 2024 unless otherwise provided.
This publication contains a review of changes made in the Income Tax Ordinance, 2001, Sales Tax Act, 1990, Federal Excise Act, 2005 and The Customs Act, 1969 through the Finance Act, 2024.
This document contains the comments, which represent our interpretation of the legislation. We recommend that while considering their application to any particular case reference be made to the specific wordings of the relevant statute.
