The National Assembly approved the Finance Bill 2019 with certain amendments proposed therein and after the assent of the President of Pakistan, Finance Act, 2019 has been enacted.
This publication contains a review of changes made in Income Tax Ordinance, 2001, Sales Tax Act, 1990, Federal Excise Act, 2005 and The Customs Act, 1969 through the Finance Act, 2019.
This document contains the comments, which represent our interpretation of the legislation. We recommend that while considering their application to any particular case reference be made to
the specific wordings of the relevant statute.
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