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Pakistan: Section 7E on deemed immovable property income held unconstitutional (Federal Constitutional Court)

Order in C.P.L.A.1442-K/2022 issued May 7, 2026

July 6, 2026

The Federal Constitutional Court on May 7, 2026, held in C.P.L.A.1442-K/2022 that Section 7E of the Income Tax Ordinance, 2001—the deemed immovable property income provision introduced through the Finance Act, 2022—is unconstitutional.


For more information, contact a KPMG tax professional in Pakistan:

Kamran Butt | kamranbutt@kpmg.com

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