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s. 3

Ordinance to override other laws

Preliminary

Ordinance to override other laws.—The provisions of this Ordinance shall apply notwithstanding anything to the contrary contained in any other law for the time being in force. CHARGE OF TAX
Amendment history (11)
  • Inserted by the Finance Act, 2009.
  • (73A) inserted through Finance Act, 2019.
  • Added by Finance Act, 2002
  • Rules, 2001” substituted by the Finance Act, 2004.
  • The word “Company” substituted by the Finance Act, 2005.
  • Inserted by the Finance Act, 2015.
  • The words and letters “Division I or II” substituted by the Finance Act, 2010.
  • The expression “IB” omitted through Finance Act, 2020 dated 30 June, 2020
  • The figure and comma “140,” omitted by the Finance Act, 2003.
  • The expression “in sections 5, 6 and 7” substituted by the Finance Act, 2022.
  • The word “or” substituted by the Finance Act, 2010.

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

Source FBR PDF page 32

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.