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s. 239A

Transition to Federal Board of Revenue

Miscellaneous

Transition to Federal Board of Revenue.—Any reference to the Central Board of Revenue, wherever occurring, in this Ordinance and the rules made thereunder and Notifications, Orders, or any other instrument issued thereunder shall be construed as a reference to the Federal Board of Revenue on the commencement of the Federal Board of Revenue Act, 2007.
Amendment history (6)
  • The word “until” substituted by the Finance Act, 2002.
  • Sub-section (18) added by the Finance Act, 2024.
  • Omitted by the Finance Act, 2003. Earlier this was omitted by S.R.O. 633(I)/2002, dated 14.09.2002
  • Earlier this was substituted by Finance Act, 2002. The substituted sub-section (18) read as
  • Inserted by the Finance Act, 2007.
  • Substituted by the Finance Act, 2010. The substituted provision has been made effective from

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

Source FBR PDF page 500

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.