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      Overview

      The FBR, through S.R.O. 1286(I)/2026 dated 5 August 2026, has amended rule 231CB of the Income Tax Rules, 2002 (earlier notified vide S.R.O. 1239(I)/2026 dated 30 July 2026), refining the territorial jurisdiction of the three Independent Case Scrutiny Committees constituted to vet cases before references or petitions are filed before the superior courts.


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      Kamran Butt

      Partner - Head of Tax

      KPMG in Pakistan