s. 236O

Advance tax under this chapter

Transitional Advance Tax Provisions

(a) the Federal Government or a Provincial Government;
(b) a foreign diplomat or a diplomatic mission in Pakistan; or (c) a person who produces a certificate from the Commissioner that his income during the tax year is exempt.

Amendment history (22)

Section 236M omitted by the Finance Act, 2018. The omitted section 236M
Section 236N omitted by the Finance Act, 2018. The omitted section 236N
Section “236O” inserted by the Finance Act, 2015.
The words “in the case of withdrawals made by” substituted by the Finance Act, 2016.
Section “236P” inserted by the Finance Act, 2015.
Section 236P omitted by the Finance Act, 2021. The omitted section
Section “236Q” inserted by the Finance Act, 2015.
Section “236Q” omitted by the Finance Act, 2022. The omitted section
Section “236R” omitted through Finance Act, 2020 dated 30 June, 2020 the omitted section read as
Section “236S” inserted by the Finance Act, 2015.
Section 236S omitted by the Finance Act, 2021. The omitted section
Section “236T” inserted by the Finance Act, 2015.
Section “236T” omitted by the Finance Act, 2016. Omitted section
Section 236U omitted through Finance Act, 2020 dated 30 June, 2020 the omitted section read as
Inserted by the Finance Act, 2016.
Section 236V omitted by the Finance Act, 2021. The omitted section
Section 236W omitted through Finance Act, 2019, omitted section read as follow
Section 236X omitted through Finance Act, 2020 dated 30 June, 2020 omitted section read as
Inserted by the Finance Act, 2018.
Section 236Y omitted by the Finance Act, 2021. The omitted section
Section 236Y inserted by the Finance Act, 2022.
Section 236Z inserted by the Finance Act, 2023.

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

Source FBR PDF page 490

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.