IMPORTANT NOTICE

Database


The LTG Database keeps you informed with an extensive collection of tax laws and rulings, regularly updated for accuracy and reliability. Our database is continuously updated with the latest information.

INCOME TAX
WEALTH TAX
SALES TAX ON GOODS
SALES TAX ON SERVICES
FEDERAL EXCISE DUTY
CUSTOMS
CORPORATE LAW*
FINANCE ACTS
ITR-INDIA*
OTHER LAWS
SINDH
PUNJAB
KPK
BALOCHISTAN
ICT
  INCOME TAX ACTS / ORDINANCES
  • (1) Income Tax Ordinance, 2001 (XLIX of 2001)
  • (2) Income Tax Ordinance, 1979 (XXXI of 1979)
  • (3) Income Tax Act, 1922 (XI of 1922)
  • (4) Federal Board of Revenue Act, 2007
  • (5) Federal Tax Ombudsman Ordinance, 2000 (XXXV of 2000)
  • (6) Workers` Welfare Fund Ordinance, 1971 (XXXVI of 1971)
  • (7) Companies Profits (Workers` Participation) Act, 1968 (XII of 1968)
  • (8) Protection of Economic Reforms Act, 1992 (XII of 1992)
  • (9) Survey for Documentation of National Economy Ordinance, 2000 (XV of 2000)
  • (10) Income Support Levy Act, 2013 (Finance Act, 2013)
  • (11) Benami Transactions (Prohibition) Act, 2017 (V of 2017)
  • (12) Assets Declaration Ordinance, 2019 (III of 2019)
  • (13) Excess Profits Tax Act, 1940 (XV of 1940)
  • (14) Business Profits Tax Act, 1947 (XXI of 1947)
  • (15) Digital Presence Proceeds Tax Act, 2025 (XIX of 2025)

  INCOME TAX SCHEDULES
  • (1) Income Tax Ordinance, 2001 - Schedules
  • (2) Income Tax Ordinance, 1979 - Schedules
  • (3) Income Tax Act, 1922 - Schedules
  • (4) Income Tax Rules, 2002 - Schedules
  • (5) Appellate Tribunal Inland Revenue Rules, 2010 - Schedules
  • (6) Income Tax Appellate Tribunal Rules, 2005 - Schedules
  • (7) Income Tax Appellate Tribunal Rules, 1981 - Schedules
  • (8) Income Support Levy Rules, 2013 - Schedule
  • (9) Protection of Economic Reforms Act, 1992 - Schedule
  • (10) Workers Welfare Fund Rules, 1976 - Schedule
  • (11) Federal Ombudsman Institutional Reforms Act, 2013 - Schedule
  • (12) Benami Transactions (Prohibition) Rules, 2019 - Schedule
  • (13) Assets Declaration Ordinance, 2019 - Schedule
  • (14) Income Tax Settlement Commission Rules, 1994 - Schedules
  • (15) Excess Profits Tax Act, 1940 - Schedules
  • (16) Business Profits Tax Act, 1947 - Schedules

  INCOME TAX RULES
  • (1) Income Tax Rules, 2002
  • (2) Income Tax Rules, 1982
  • (3) Income Tax Rules, 1922
  • (4) Income Tax Appellate Tribunal Rules, 1981
  • (5) Income Tax Appellate Tribunal Rules, 2005
  • (6) Appellate Tribunal Inland Revenue Rules, 2010
  • (7) Appointment of Members of ITAT Rules, 1998
  • (8) Income Support Levy Rules, 2013
  • (9) Income Tax Settlement Commission Procedure Rules, 1994
  • (10) Companies Profits (Workers` Participation) Rules, 1971
  • (11) Workers` Welfare Fund Rules, 1976
  • (12) Benami Transactions (Prohibition) Rules, 2019
  • (13) Assets Declaration (Procedure and Conditions) Rules, 2019
  • (14) Sharing of Declaration of Assets of Civil Servants Rules, 2023
  • (15) DNFBPs (Regulatory Powers and Functions) Regulations, 2020
  • (16) Federal Tax Ombudsman Investigation and Disposal of Complaints Regulations, 2001
  • (17) Appellate Tribunal Inland Revenue (Appointments, Terms and Conditions of Service) Rules, 2024
  • (18) Federal Board of Revenue Rules, 2007
  • (19) Anti Money Laundering and Countering Financing of Terrorism Regulations for DNFBPs, 2020
  • (20) Unified Reward Rules - FBR

  INCOME TAX NOTIFICATIONS
  1. From 1947 Upto Date

  INCOME TAX CIRCULARS / CIRCULAR LETTERS
  1. From 1947 Upto Date

  INCOME TAX CASE LAW / JUDGMENTS
  1. From 1947 Upto Date
  WEALTH TAX ACTS / ORDINANCES
  • (1) Wealth Tax Act, 1963 (XV of 1963)
  • (2) Capital Value Tax - Finance Act, 1989 (V of 1989)
  • (3) Corporate Asset Tax - Finance Act, 1991 (XII of 1991)

  WEALTH TAX SCHEDULES
  • (1) Wealth Tax Act, 1963 - Schedules

  WEALTH TAX RULES
  • (1) Wealth Tax Rules, 1963
  • (2) Wealth Tax Recovery Rules, 1969
  • (3) Wealth Tax Recovery Rules, 1985
  • (4) Capital Value Tax Rules, 1989
  • (5) Capital Value Tax Rules, 1990
  • (6) Capital Value Tax Rules, 2022

  WEALTH TAX NOTIFICATIONS
  1. From 1947 Upto Date

  WEALTH TAX CIRCULARS / CIRCULAR LETTERS
  1. From 1947 Upto Date

  WEALTH TAX CASE LAW / JUDGMENTS
  1. From 1947 Upto Date
  SALES TAX ON GOODS ACTS / ORDINANCES
  • (1) Sales Tax Act, 1990 (VII of 1990)
  • (2) Sales Tax Act, 1951 (III of 1951)
  • (3) Sale of Goods Act, 1930 (III of 1930)

  SALES TAX ON GOODS SCHEDULES
  • (1) Sales Tax Act, 1990 - Schedules
  • (2) Appellate Tribunal Inland Revenue Rules, 2010 - Schedule

  SALES TAX ON GOODS RULES
  • (1) Sales Tax Rules, 2006
  • (2) Sales Tax Special Procedures Rules, 2007
  • (3) Sales Tax Special Procedure (Withholding) Rules, 2007
  • (4) Sales Tax Rules, 2004
  • (5) Sales Tax Rules, 2005
  • (6) Sales Tax Special Procedures Rules, 2004
  • (7) Sales Tax Special Procedures Rules, 2005
  • (8) Sales Tax Special Procedures Rules, 2006
  • (9) Electronic Filing of Sales Tax Return Rules, 2005
  • (10) Sales Tax (Refund of Excess Input Tax to the Manufacturers) Rules, 2005
  • (11) Sales Tax (Refund to Excess Input Tax to the Dealers, Distributors and Wholesalers) Rules, 2005
  • (12) Sales Tax by Retailers of Specified Goods (Special Procedure) Rules, 2005
  • (13) Refund of Sales Tax (On Export of Specified Goods) Rules, 2006
  • (14) Sales Tax Refund on Zero-Rated Supply Rules, 2006
  • (15) Processing of Refund Claims of Large Taxpayers Rules, 2007
  • (16) Sales Tax Recovery Rules, 1992
  • (17) Sales Tax Refund Rules, 1998
  • (18) Sales Tax Refund Rules, 2000
  • (19) Sales Tax Refund Rules, 2002
  • (20) Refund Claims of Recognized Agricultural Tractor Manufacturers Rules, 2005
  • (21) Refund Claims of Recognized Agricultural Tractor Manufacturers Rules, 2012
  • (22) Exemption of Supplies against International Tender for Earthquake Rehabilitation Rules, 2006
  • (23) Export Oriented Units and Small and Medium Enterprises Rules, 2008
  • (24) Repayment of Sales Tax to Persons Registered in Azad Jammu and Kashmir Rules, 2008
  • (25) Special Procedure for Adjustment of Sales Tax Due on Fertilizers Rules, 2015
  • (26) Federal Excise Duty and Sales Tax on Production Capacity (Aerated Waters) Rules, 2013
  • (27) Appellate Tribunal Inland Revenue Rules, 2010
  • (28) Sales Tax Reward Rules, 1980
  • (29) Unified Reward Rules for Employees of CBR and Registered Informers, 2006
  • (30) Inland Revenue Reward Rules, 2016
  • (31) Inland Revenue Reward Rules, 2021
  • (32) Inland Revenue Uniform Rules, 2021
  • (33) Appellate Tribunal Inland Revenue (Appointment of Chairperson and Members) Rules, 2020
  • (34) Sales Tax Special Procedure for Adjustment of Subsidy Against Sales Tax on Locally Manufactured Tractors Rules, 2020
  • (35) Special Procedure for Collection and Payment of Sales Tax (Electric Power Supply by DISCOs) Rules, 2023

  SALES TAX ON GOODS NOTIFICATIONS
  1. From 1951 Upto Date

  SALES TAX ON GOODS CIRCULARS / CIRCULAR LETTERS
  1. From 1951 Upto Date

  SALES TAX ON GOODS GENERAL ORDERS
  1. From 1951 Upto Date

  SALES TAX ON GOODS CASE LAW / JUDGMENTS
  1. From 1951 Upto Date
  SINDH - ACTS / ORDINANCES
  • (1) Sindh Sales Tax on Services Act, 2011 (XII of 2011)
  • (2) Sindh Revenue Board Act, 2010 (XI of 2010)
  • (3) Sindh Sales Tax Ordinance, 2000 (VIII of 2000)
  • (4) Sindh Workers` Welfare Fund Act, 2014 (XXXIII of 2015)
  • (5) Sindh Companies Profits (Workers` Participation) Act, 2015 (XVIII of 2016)
  • (6) Sindh Development and Maintenance of Infrastructure Cess Act, 2017 (XVIII of 2017)
  • (7) Sindh Agricultural Income Tax Act, 2025 (II of 2025)

  SINDH - SCHEDULES
  • (1) Sindh Sales Tax on Services Act, 2011 - Schedules
  • (2) Appellate Tribunal Sindh Revenue Board Regulations, 2015 - Schedules
  • (3) Sindh Companies Profits (Workers’ Participation) Act, 2015 - Schedule
  • (4) Sindh Development and Maintenance of Infrastructure Cess Act, 2017 - Schedule
  • (5) Sindh Sales Tax Special Procedure (Online Integration of Business) Rules, 2022 - Schedule
  • (6) Sindh Agricultural Income Tax Act, 2025 - Schedule

  SINDH - RULES
  • (1) Sindh Sales Tax on Services Rules, 2011
  • (2) Sindh Sales Tax Special Procedure (Withholding) Rules, 2011
  • (3) Sindh Revenue Board (Reward) Rules, 2012
  • (4) Sindh Sales Tax Special Procedure (Withholding) Rules, 2014
  • (5) Appellate Tribunal Sindh Revenue Board Regulations, 2015
  • (6) Sindh Sales Tax Special Procedure (Transportation or Carriage of Petroleum Oils through Oil Tankers) Rules, 2018
  • (7) Sindh Sales Tax Special Procedure (Motor Vehicles Using the Cab Aggregator Services) Rules, 2019
  • (8) Sindh Sales Tax Special Procedure (Online Integration of Business) Rules, 2022
  • (9) Sindh Place of Provision of Services Rules, 2023
  • (10) Sindh Sales Tax Special Procedure (Tax on Specified Services) Rules, 2023
  • (11) Sindh Sales Tax Special Procedure (Collection Agent) Rules, 2024
  • (12) Appellate Tribunal, Sindh Revenue Board Regulations, 2019

  SINDH - NOTIFICATIONS
  1. From 2011 Upto Date

  SINDH - CIRCULARS / CIRCULAR LETTERS
  1. From 2011 Upto Date

  SINDH - CASE LAW / JUDGMENTS
Supreme Court of PakistanFrom 2013 Upto Date
Sindh High CourtFrom 2013 Upto Date
Appellate TribunalFrom 2015 Upto Date
Tax Ombudsman 
  PUNJAB - ACTS / ORDINANCES
  • (1) Punjab Sales Tax on Services Act, 2012 (XLII of 2012)
  • (2) Punjab Revenue Authority Act, 2012 (XLIII of 2012)
  • (3) Punjab Sales Tax Ordinance, 2000 (II of 2000)
  • (4) Punjab Infrastructure Development Cess Act, 2015 (XXX of 2015)
  • (5) Punjab Workers' Welfare Fund Act, 2019 (XXVI of 2019)

  PUNJAB - SCHEDULES
  • (1) Punjab Sales Tax on Services Act, 2012 - Schedules

  PUNJAB - RULES
  • (1) Punjab Sales Tax on Services (Adjudication and Appeals) Rules, 2012
  • (2) Punjab Sales Tax on Services (Adjustment of Tax) Rules, 2012
  • (3) Punjab Sales Tax on Services (Alternative Dispute Resolution) Rules, 2012
  • (4) Punjab Sales Tax on Services (Audit) Rules, 2012
  • (5) Punjab Sales Tax on Services (Authorized Representatives) Rules, 2012
  • (6) Punjab Sales Tax on Services (Computerized System) Rules, 2012
  • (7) Punjab Sales Tax on Services (Definitions) Rules, 2012
  • (8) Punjab Sales Tax on Services (Filing of Returns) Rules, 2012
  • (9) Punjab Sales Tax on Services (Recovery) Rules, 2012
  • (10) Punjab Sales Tax On Services (Registration and De-Registration) Rules, 2012
  • (11) Punjab Sales Tax on Services (Specific provisions) Rules, 2012
  • (12) Punjab Sales Tax on Services (Withholding) Rules, 2012
  • (13) Punjab Sales Tax on Services (Enforcement) Rules, 2014
  • (14) Punjab Sales Tax on Services (Withholding) Rules, 2015
  • (15) Punjab Restaurant Invoice Monitoring System Rules, 2015
  • (16) Punjab Revenue Authority (Appellate Tribunal) Rules, 2016
  • (17) Punjab Revenue Authority (Members and Secretary) Rules, 2016
  • (18) Punjab Sales Tax Special Procedure (Transportation or Carriage of Petroleum Oils through Oil Tankers) Rules, 2018
  • (19) Punjab Sales Tax on Service (Refund) Rules, 2019
  • (20) Punjab Electronic Invoice Monitoring System Rules, 2019
  • (21) Punjab Sales Tax on Services (Determination of Minimum Tax Liability) Regulations, 2019
  • (22) Punjab Sales Tax Special Procedure (Transportation or Carriage of Petroleum Oils through Oil Tankers) Rules, 2020.
  • (23) Punjab Place of Provision of Services Rules, 2023

  PUNJAB - NOTIFICATIONS
  1. From 2012 Upto Date

  PUNJAB - CIRCULARS / CIRCULAR LETTERS
  1. From 2012 Upto Date

  PUNJAB - CASE LAW / JUDGMENTS
Supreme Court of PakistanFrom 2015 Upto Date
Lahore High CourtFrom 2015 Upto Date
Appellate TribunalFrom 2016 Upto Date
Tax Ombudsman 
  KPK - ACTS / ORDINANCES
  • (1) KPK Sales Tax on Services Act, 2022 (XIX of 2022)
  • (2) KPK Revenue Authority Act, 2022 (XVIII of 2022)
  • (3) KPK Infrastructure Development Cess Act, 2022 (XXV of 2022)
  • (4) NWFP Sales Tax Ordinance, 2000 (II of 2000)
  • (5) KPK Sales Tax on Services Act, 2013 through Finance Act, 2013 (XXI of 2013)
  • (6) KPK Revenue Authority Act, 2013 through Finance Act, 2013 (XXI of 2013)
  • (7) KPK Infrastructure Development Cess Act, 2013 through Finance Act, 2013 (XXI of 2013)
  • (8) KPK Agricultural Income Tax Act, 2025 ((VI of 2025)

  KPK - SCHEDULES
  • (1) KPK Sales Tax on Services Act, 2022 - Schedules
  • (2) KPK Sales Tax on Services Act, 2013 - Schedules
  • (3) KPK Delegation of Enforcement Powers Rules, 2017 - Schedule
  • (4) NWFP Sales Tax Ordinance, 2000 - Schedule
  • (5) KPK Agricultural Income Tax Act, 2025 - Schedule

  KPK - RULES
  • (1) KPK Sales Tax on Services Regulation, 2024
  • (2) KPK Sales Tax on Services Special Procedure (Withholding) Regulation, 2024
  • (3) KPK Revenue Authority Sales Tax on Services (Registration) Regulation, 2017
  • (4) KPK Revenue Authority Business Regulation, 2017
  • (5) KPK Delegation of Enforcement Powers Rules, 2017
  • (6) KPK Sales Tax Special Procedure (Transportation or carriage of Petroleum Oils through Oil Tankers) Regulations, 2018
  • (7) KPK Revenue Authority (Engagement of Private Lawyers) Regulations, 2018
  • (8) KPK Sales Tax on Services Arrears (Recovery) Rules, 2019
  • (9) KPK Sales Tax on Services (Audit) Rules, 2019
  • (10) KPK Sales Tax on Services (Withholding) Regulation, 2020
  • (11) KPK Sales Tax on Services Special Procedure (Withholding) Regulation, 2015
  • (12) KPK Place of Provision of Services Rules, 2023
  • (13) KPK Revenue Authority Employees (Appointment, Promotion and Transfer) Regulation, 2017

  KPK - NOTIFICATIONS
  1. From 2013 Upto Date

  KPK - CIRCULARS / CIRCULAR LETTERS
  1. From 2013 Upto Date

  KPK - CASE LAW / JUDGMENTS
Supreme Court of PakistanUpto Date
Peshawar High CourtUpto Date
Appellate TribunalUpto Date
Tax Ombudsman 
  BALOCHISTAN - ACTS / ORDINANCES
  • (1) Balochistan Sales Tax on Services Act, 2015 (VI of 2015)
  • (2) Balochistan Revenue Authority Act, 2015 (VII of 2015)
  • (3) Balochistan Sales Tax Ordinance, 2000 (I of 2000)
  • (4) Balochistan Infrastructure Development Cess Act, 2019 (III of 2019)
  • (5) Balochistan Development and Maintenance of Infrastructure Cess Act, 2021 (IX of 2021)
  • (6) Balochistan Companies Profits (Workers' Participation) Act, 2022 (XX of 2022)
  • (7) Balochistan Workers' Welfare Fund Act, 2022 (XXI of 2022)

  BALOCHISTAN - SCHEDULES
  • (1) Balochistan Sales Tax on Services Act, 2015 - Schedules
  • (2) Balochistan Development and Maintenance of Infrastructure Cess Act, 2021 - Schedule
  • (3) Balochistan Companies Profits (Workers Participation) Act, 2022 - Schedule
  • (4) BST on Services Special Procedure (Online Integration of Business) Rules, 2022 - Schedule
  • (5) Balochistan Transportation of Petroleum Oils through Oil Tankers Rules, 2019 / 2021 - Schedule
  • (6) Balochistan Sales Tax on Services Appellate Tribunal Regulations, 2022 - Schedules

  BALOCHISTAN - RULES
  • (1) Balochistan Sales Tax on Services Rules, 2018
  • (2) Balochistan Sales Tax Special Procedure (Withholding) Rules, 2018
  • (3) Balochistan Sales Tax Special Procedure (Transportation of Petroleum Oils through Oil Tankers) Rules, 2019
  • (4) Balochistan Sales Tax Special Procedure (Transportation of Petroleum Oils through Oil Tankers) Amendment Rules, 2021
  • (5) Balochistan Sales Tax on Services Special Procedure (Online Integration of Business) Rules, 2022
  • (6) Balochistan Sales Tax on Services Appellate Tribunal Regulations, 2022
  • (7) Balochistan Place of Provision of Services Rules, 2023

  BALOCHISTAN - NOTIFICATIONS
  1. From 2015 Upto Date

  BALOCHISTAN - CIRCULARS / CIRCULAR LETTERS
  1. From 2015 Upto Date

  BALOCHISTAN - CASE LAW / JUDGMENTS
Supreme Court of PakistanUpto Date
Balochistan High CourtUpto Date
Appellate TribunalUpto Date
Tax Ombudsman 
  ICT - ACTS / ORDINANCES
  • (1) Islamabad Capital Territory (Tax on Services) Ordinance, 2001 (XLII of 2001)
  • (2) Islamabad Capital Territory Revenue Authority Act, 2001

  ICT - SCHEDULES
  • (1) Islamabad Sales Tax on Services Ordinance, 2001 - Schedules

  ICT - RULES
  • (1) ICT Sales Tax on Services Rules, 2001
  • (2) Islamabad Capital Territory (Place of Provision of Services) Rules, 2023

  ICT - NOTIFICATIONS
  1. From 2001 Upto Date

  ICT - CIRCULARS / CIRCULAR LETTERS
  1. From 2001 Upto Date

  ICT - CASE LAW / JUDGMENTS
Supreme Court of PakistanUpto Date
Islamabad High CourtUpto Date
Appellate TribunalUpto Date
Tax Ombudsman 
  FEDERAL EXCISE DUTY ACTS / ORDINANCES
  • (1) Federal Excise Act, 2005 (VII of 2005)
  • (2) Central Excises Act, 1944 (1 of 1944)

  FEDERAL EXCISE DUTY SCHEDULES
  • (1) Federal Excise Duty Act, 2005 - Schedules

  FEDERAL EXCISE DUTY RULES
  • (1) Federal Excise Rules, 2005
  • (2) Central Excise Rules, 1944
  • (3) Electronic Filing of Federal Excise Return Rules, 2005

  FEDERAL EXCISE DUTY NOTIFICATIONS
  1. From 2005 Upto Date

  FEDERAL EXCISE DUTY CIRCULARS / CIRCULAR LETTERS
  1. From 2005 Upto Date

  FEDERAL EXCISE DUTY GENERAL ORDERS
  1. From 2005 Upto Date

  FEDERAL / CENTRAL EXCISE DUTY CASE LAW / JUDGMENTS
  1. From 1947 Upto Date
  CUSTOMS ACTS / ORDINANCES
  • (1) Customs Act, 1969 (IV of 1969)
  • (2) Prevention of Smuggling Act, 1977 (XII of 1977)
  • (3) Imports and Exports (Control) Act, 1950 (XXXIX of 1950)
  • (4) Pakistan Single Window Act, 2021 (III of 2021)
  • (5) Sea Customs Act, 1878 (VIII of 1878)
  • (6) Anti-Dumping Duties Ordinance, 2000 (LXV of 2000)
  • (7) Anti-Dumping Duties Act, 2015 (XIV of 2015)

  CUSTOMS SCHEDULES
  • (1) Customs Act, 1969 - Schedules
  • (2) Pakistan Single Window Act, 2021 - Schedule
  • (3) Customs, Excise and Sales Tax Appellate Tribunal (Procedure) Rules, 2006 - Schedule

  CUSTOMS RULES
  • (1) Customs Rules, 2001
  • (2) Baggage Rules, 2006
  • (3) Baggage Rules, 2016
  • (4) Customs, Excise and Sales Tax Appellate Tribunal (Procedure) Rules, 2006
  • (5) Tracking and Monitoring of Cargo Rules, 2012
  • (6) Import & Sale of Cars by Diplomats, 1958
  • (7) Rules of Origin, 1973
  • (8) Drugs (Import and Export) Rules, 1976
  • (9) Customs Export Processing Zones Rules, 1981
  • (10) Customs Recovery Rules, 1992
  • (11) Re-importation of Re-Usable Containers Rules, 1995
  • (12) Export Oriented Units Rules, 1998
  • (13) Duty Drawback (Claim Payment) Rules, 1998
  • (14) Passengers’ Baggage (Import) Rules, 1998
  • (15) Common Bonded Warehouse (Conventional) Rules, 1998
  • (16) Customs Valuation (Determination of Value of Imported Goods) Rules, 1999
  • (17) Importers (Maintenance of) Accounts Rules, 2000
  • (18) Duty and Tax Remission for Export Rules, 2001
  • (19) Deferment of Import Duty (on Newsprint) Rules, 2001
  • (20) Determination of Imported Materials and Fixation of Rates for Repayment or Duty Drawback Rules 2001
  • (21) Takeover of Imported Goods Rules, 2003
  • (22) PSFTA Determination of Origin of Goods, Rules, 2005
  • (23) PSFTA Issuance and Verification of the Certificate of Origin (Operational Procedure) Rules, 2005
  • (24) Unified Reward Rules for Employees of CBR and Registered Informers, 2006
  • (25) Customs Reward Rules, 2012
  • (26) Customs Appellate Tribunal (Appointment of Chairman and Members) Rules, 2020
  • (27) Pakistan Single Window Evidence of Identity (EOI) Rules, 2022
  • (28) Pakistan Single Window Trade Data Dissemination, Exchange and Utilization Rules, 2023
  • (29) Pakistan Single Window (Evidence of Identity) Regulations, 2023
  • (30) Rules of Determination of Origin of Goods under the Agreement on SAFTA, 2006
  • (31) Uzbekistan-Pakistan Preferential Trade Agreement Rules of Origin, 2023
  • (32) Pakistan-Turkiye Trade in Goods Agreement (TGA) Rules of Origin, 2023
  • (33) Pakistan Single Window Integrated Risk Management System Rules, 2023
  • (34) Export Oriented Units and Small and Medium Enterprises Rules, 2008
  • (35) Customs Act, 1969 (Application to the Federally Administered Tribal. Areas) Regulation, 1984
  • (36) Anti-Dumping Duties Rules, 2001

  CUSTOMS NOTIFICATIONS
  1. From 1969 Upto Date

  CUSTOMS CIRCULARS / CIRCULAR LETTERS
  1. From 1969 Upto Date

  CUSTOMS GENERAL ORDERS
  1. From 1969 Upto Date

  CUSTOMS RULINGS
  1. From 1969 Upto Date

  CUSTOMS / SEA CUSTOMS CASE LAW / JUDGMENTS
  1. From 1947 Upto Date
  CORPORATE LAW ACTS / ORDINANCES
  • (1) Anti-Money Laundering Act, 2010 (VII of 2010)
  • (2) Banking Companies Ordinance, 1962 (LVII of 1962)
  • (3) Central Depository Act, 1997 (XIX of 1997)
  • (4) Companies Act, 1913 (Act No. VII of 2013)
  • (5) Companies Act, 2017 (XIX of 2017)
  • (6) Companies Ordinance, 1984 (XLVII of 1984)
  • (7) Competition Act, 2010 (XIX of 2010)
  • (8) Corporate Rehabillitation Act, 2018 (IX of 2018)
  • (9) Future Market Act, 2016 (XIV of 2016)
  • (10) Modaraba Companies and Modaraba (Floatation & Control) Ordinance, 1980 (XXXI of 1980)
  • (11) Securities Act, 2015 (III of 2015)
  • (12) Securities and Exchange Commission of Pakistan Act, 1997 (XLII of 1997)
  • (13) Securities and Exchange Ordinance, 1969 (XVII of 1969)
  • (14) Stock Exchanges (Corporatisation, Demutualization and Integration) Act, 2012 (XV of 2012)

  CORPORATE LAW SCHEDULES
  • (1) Anti-Money Laundering Act, 2010 - Schedule
  • (2) Asset Management Companies Rules, 1995 - Schedule
  • (3) Banking Companies Ordinance, 1962 (LVII of 1962) - Schedule
  • (4) Bond Pricing Agency Rules, 2017 - Schedule
  • (5) Central Depositories Act, 1997 - Schedule
  • (6) Collateral Management Companies Regulations, 2019 - Schedule
  • (7) Companies Act, 2017 - Schedules
  • (8) Companies Ordinance 1984 - Schedules
  • (9) Companies (Appointment of Legal Advisers) Rules, 1975 - Schedule
  • (10) Companies (Further Issue of Shares) Regulations, 2020 - Schedule
  • (11) Competition Commission of Pakistan (Appeal) Rules, 2007 - Schedule
  • (12) Competition Commission of Pakistan (Appellate Tribunal) Rules, 2015 - Schedule
  • (13) Competition Commission of Pakistan (Conduct of Business) Regulations, 2007 - Schedule
  • (14) Competition Commission (Extension in Exemption) Rules, 2007 - Schedule
  • (15) Competition Commission of Pakistan (Exemption) Regulations, 2020 - Schedule
  • (16) Competition Commission of Pakistan (General Enforcement) Regulations, 2007 - Schedule
  • (17) Competition Commission of Pakistan (Merger Control) Regulations, 2016 - Schedule
  • (18) Corporate Rehabilitation Regulations, 2019 - Schedule
  • (19) Futures Brokers (Licensing and Operations) Regulations, 2018 - Schedule
  • (20) Issuance of Convertible Debt Securities through Right Offer Regulations, 2022 - Schedule
  • (21) Intermediaries (Registration) Regulations, 2017 (Repealed by SRO 210(1)-2024) - Schedule
  • (22) Listed Companies (Buy-Back of Shares) Regulations, 2019 - Schedule
  • (23) Listed Companies (Substantial Acquisition of Voting Shares & Takeovers) Regulations, 2017
  • (24) Modaraba Companies and Modaraba Rules, 1981 - Schedule
  • (25) Modaraba Regulations, 2021 - Schedule
  • (26) Non-Banking Finance Companies (Establishment and Regulation) Rules, 2003 - Schedule
  • (27) Non-Banking Finance Companies and Notified Entities Regulations, 2008 - Schedule
  • (28) Private Equity and Venture Capital Fund Regulations, 2008 - Schedule
  • (29) Private Funds Regulations, 2015 - Schedule
  • (30) Public Companies (Employees Stock Option Scheme) Rules, 2001 - Schedule
  • (31) Public Offering (Regulated Securities Licensing) Regulations, 2017 - Schedule
  • (32) Real Estate Investment Trust Regulations, 2008 - Schedule
  • (33) Search and Seizure Rules, 2019 - Schedule
  • (34) Securities Act, 2015 - Schedule
  • (35) Securities and Exchange Commission (Reinsurance Brokers) Regulations, 2021 - Schedule
  • (36) Securities and Exchange Commission of Pakistan Act, 1997 - Schedules
  • (37) Securities and Exchange Commission of Pakistan (Appellate Procedure) Rules, 2003 - Schedule
  • (38) Securities and Exchange Policy Board (Conduct of Business) Regulations, 2000 - Schedule
  • (39) Securities and Future Advisers (Licensing & Operations) Regulations, 2017 - Schedule
  • (40) Securities Brokers Licensing and Operations Regulations, 2016 - Schedule
  • (41) Securities Managers (Licensing and Operations) Regulations, 2024 - Schedule
  • (42) Secured Transactions Registry Regulations, 2020 - Schedule
  • (43) Shariah Governance Regulations, 2018 (Repealed by SRO 1314(1)-2023) - Schedule
  • (44) Stock Exchanges (Corporatisation Demutualization and Integration) Regulations, 2012 - Schedule
  • (45) Voluntary Pension System Rules, 2005 - Schedule

  CORPORATE LAW RULES
  • (1) Access to Inside Information Regulations, 2016
  • (2) Anti-Money Laundering Regulations, 2015
  • (3) Asset Management Companies Rules, 1995
  • (4) Associations with Charitable and Not for Profit Objects Regulations, 2018
  • (5) Auditors (Reporting Obligations) Regulations, 2018
  • (6) Banking Companies Rules, 1963
  • (7) Bond Pricing Agency Rules, 2017
  • (8) Central Depositories (Licensing and Operations) Regulations, 2016
  • (9) Central Depository Companies (Establishment and Regulation) Rules, 1996
  • (10) Centralized Customer Protection Compensation Fund Regulations, 2017
  • (11) Centralized Know Your Customer (KYC) Organization Rules, 2017
  • (12) Clearing Houses (Licensing & Operations) Regulations, 2016
  • (13) Collateral Management Companies (Establishment & Operations) Regulations, 2017
  • (14) Collateral Management Companies Regulations, 2019
  • (15) Commodity Exchange and Future Contracts Rules, 2005
  • (16) Companies (Appointment of Legal Advisers) Rules, 1975
  • (17) Companies (Asset Backed Securitization) Rules, 1999
  • (18) Companies (Buy-Back of Shares) Rules, 1999
  • (19) Companies (Distribution of Dividend) Regulations, 2017
  • (20) Companies (Easy Exit) Regulations, 2014
  • (21) Companies (Further Issue of Shares) Regulations, 2020
  • (22) Companies (General Provisions and Forms) Regulations, 2018
  • (23) Companies (Invitation and Acceptance of Deposits) Rules, 1987
  • (24) Companies (Incorporation) Regulations 2017 (Repealed by SRO 210(1)-2024)
  • (25) Companies (Maintenance and Audit of Cost Accounts) Regulations, 2020
  • (26) Companies (Management by Administrator) Rules, 1993
  • (27) Companies (Manner & Selection of Independent Directors) Regulations, 2018
  • (28) Companies (Mediation and Conciliation) Regulations, 2018
  • (29) Companies (Registration Offices) Regulations, 2018
  • (30) Companies (Rehabilitation of Sick Industrial Units) Rules, 1999
  • (31) Companies (Related Party Transactions and Maintenance of Related Records) Regulations, 2018
  • (32) Companies (Investment in Associated Companies or Associated Undertakings) Regulations, 2017
  • (33) Companies-Postal-Ballot-Regulations, 2018-Amended-up-to-July-7-2023
  • (34) Competition Commission (Extension in Exemption) Rules, 2007
  • (35) Competition Commission Enquiry (Conduct of Investigating Officers) Rules, 2008
  • (36) Competition Commission of Pakistan (Appeal) Rules, 2007
  • (37) Competition Commission of Pakistan (Conduct of Business) Regulations, 2007
  • (38) Competition Commission of Pakistan (General Enforcement) Regulations, 2007
  • (39) Competition Commission of Pakistan (Investment and Expenditure) Regulations, 2007
  • (40) Competition Commission of Pakistan (Leniency) Regulations, 2019
  • (41) Competition Commission of Pakistan (Merger Control) Regulations, 2016
  • (42) Competition Commission of Pakistan (Reward Payment to Informants) Regulations, 2014
  • (43) Competition Commission of Pakistan (Appellate Tribunal) Rules, 2015
  • (44) Competition Commission of Pakistan (Exemption) Regulations, 2020
  • (45) Corporate Law Authority Rules, 1984
  • (46) Corporate Rehabilitation Regulations, 2019
  • (47) Corporate Restructuring Companies Rules, 2019
  • (48) Corporate Social Responsibility Voluntary Guidlines,, 2013
  • (49) Credit and Suretyship (Conduct of Business) Rules, 2018
  • (50) Credit Rating Companies Regulations, 2016
  • (51) CSR Voluntary Guidelines, 2013
  • (52) Customer Compensation Fund (Establishment and Operation) Rules, 2017
  • (53) Employees Contributory Funds (Investment in Listed Securities) Regulations, 2018
  • (54) Foreign Companies Regulations, 2018
  • (55) Futures Brokers (Licensing and Operations) Regulations, 2018
  • (56) Futures Exchanges (Licensing and Operations) Regulations, 2017
  • (57) Group Companies Registration Regulations, 2008 (Repealed by SRO 210(1)-2024)
  • (58) Guidelines for Internal Control System and Compliance Function for Securities Brokers
  • (59) Guidelines for Structuring and Offering of the Employees Stock Option Schemes, 2016
  • (60) Intermediaries (Registration) Regulations, 2017 (Repealed by SRO 210(1)-2024)
  • (61) Issuance of Convertible Debt Securities through Right Offer Regulations, 2022
  • (62) Issue of Commercial Papers Regulations, 2013
  • (63) Joint Inspection Regulations, 2015
  • (64) Licensed Persons (Obligation under Voluntary Winding-up) Regulations, 2016
  • (65) Limited Liability Partnership Regulations, 2018
  • (66) Listed Companies (Buy-Back of Shares) Regulations, 2019
  • (67) Listed Companies (Code of Corporate Governance) Regulations, 2019
  • (68) Listed Companies (Substantial Acquisition of Voting Shares & Takeovers) Regulations, 2017
  • (69) Modaraba Companies and Modaraba Rules, 1981
  • (70) Modaraba Regulations, 2021
  • (71) Non-Banking Finance Companies (Establishment and Regulation) Rules, 2003
  • (72) Non-Banking Finance Companies and Notified Entities Regulations, 2008
  • (73) Opportunity of Hearing Regulations, 2016
  • (74) Oversight Regulations for Self-Regulatory Bodies of Accountants, 2020
  • (75) Panel of Provisional Managers and Official Liquidators Regulations, 2019
  • (76) Private Equity and Venture Capital Fund Regulations, 2008
  • (77) Private Funds Regulations, 2015
  • (78) Private Placement of Securities Rules, 2017
  • (79) Professional Clearing Members Regulations, 2020
  • (80) Prudential Regulations for Consumer Financing by NBFCs
  • (81) Prudential Regulations for Modarabas
  • (82) Prudential Regulations for Non-Banking Finance Companies
  • (83) Public Companies (Employees Stock Option Scheme) Rules, 2001
  • (84) Public Offering (Regulated Securities Licensing) Regulations, 2017
  • (85) Public Offering Regulations, 2017
  • (86) Public Sector Companies (Corporate Governance) Rules, 2013
  • (87) Real Estate Investment Trust Regulations, 2008
  • (88) Reporting & Disclosure Regulations, 2015
  • (89) Research Analyst Regulations, 2015
  • (90) Search and Seizure Rules, 2019
  • (91) Secured Transactions Registry Regulations, 2020
  • (92) SECP (Anti Money Laundering and Countering Financing of Terrorism) Regulations, 2018
  • (93) SECP (Anti Money Laundering and Countering Financing of Terrorism) Regulations, 2020
  • (94) Securities and Exchange Commission (Reinsurance Brokers) Regulations, 2021
  • (95) Securities and Exchange Commission of Pakistan (Appellate Bench Procedure) Rules, 2003
  • (96) Securities and Exchange Commission of Pakistan (Conduct of Business) Regulations, 2000
  • (97) Securities and Exchange (Licensing and Operations) Regulations, 2016
  • (98) Securities and Exchange Policy Board (Conduct of Business) Regulations, 2000
  • (99) Securities and Exchange Rules, 1971
  • (100) Securities Brokers Licensing and Operations Regulations, 2016
  • (101) Securities and Future Advisers (Licensing & Operations) Regulations, 2017
  • (102) Securities (Leveraged Markets and Pledging) Rules, 2011
  • (103) Securities Managers (Licensing and Operations) Regulations, 2024
  • (104) Share Registrars and Ballotters Regulations, 2017
  • (105) Shariah Advisors Regulations, 2017 (Repealed by SRO 1314(1)-2023)
  • (106) Shariah Governance Regulations, 2018 (Repealed by SRO 1314(1)-2023)
  • (107) Shariah Governance Regulations, 2023
  • (108) Stock Exchanges (Corporatisation Demutualization and Integration) Regulations, 2012
  • (109) Structuring of Debt Securities Regulations, 2020
  • (110) Sukuk (Privately Placed) Regulations, 2017
  • (111) Unclaimed Shares, Modaraba Certificates, Dividend, Other Instruments and Undistributed Asset
  • (112) Venture Capital Companies and Venture Capital Funds Rules, 2001
  • (113) Voluntary Pension System Rules, 2005

  CORPORATE LAW NOTIFICATIONS
  1. From 1947 Upto Date


  CORPORATE LAW CIRCULARS / CIRCULAR LETTERS
  1. From 1947 Upto Date
  CORPORATE LAW RULINGS
  1. From 1947 Upto Date

  CORPORATE LAW CASE LAW / JUDGMENTS
  1. From 1947 Upto Date
  FINANCE ACTS
  1. Federal Finance Acts - From 1962 Upto Date
  2. Sindh Finance Acts - From 2011 Upto Date
  3. Punjab Finance Acts - From 2012 Upto Date
  4. KPK Finance Acts - From 2013 Upto Date
  5. Balochistan Finance Acts - From 2019 Upto Date
  6. ICT Finance Acts - From 2001 ....
  INDIAN INCOME TAX ACTS / ORDINANCES
  1. Income Tax Act, 1961 (43 of 1961) - India
  2. Income Tax Act, 1922 (XI of 1922) - India

  INDIAN INCOME TAX SCHEDULES
  1. Income Tax Act, 1961 (India) – Schedules
  2. Income Tax Act, 1922 (India) – Schedules

  INDIAN INCOME TAX RULES
  1. Income Tax Rules, 1962 - India
  2. Income Tax Rules, 1922 - India

  INDIAN INCOME TAX CASE LAW / JUDGMENTS
Supreme Court of India From 1933 Upto Date
High Courts of India From 1933 Upto Date
Appellate Tribunal From 1933 Upto Date
  OTHER LAWS (As referred in tax laws and judgments)
  • (1) Alternative Dispute Resolution Act, 2017 (XX of 2017)
  • (2) Anti Terrorism Act, 1997 (XXVII of 1997)
  • (3) Asian Development Bank Ordinance, 1971 (IX of 1971)
  • (4) Central Board of Revenue Act, 1924 (IV of 1924)
  • (5) Chartered Accountants Ordinance, 1961 (X of 1961)
  • (6) Code of Civil Procedure, 1908 (V of 1908)
  • (7) Code of Criminal Procedure, 1898 (V of 1898)
  • (8) Constitution of the Islamic Republic of Pakistan, 1973
  • (9) Contract Act, 1872 (IX of 1872)
  • (10) Control of Narcotics Substances Act, 1997 (XXV of 1997)
  • (11) Cooperative Societies Act, 1925 (VII of 1925)
  • (12) Cost and Management Accountants Act, 1966 (XIV of 1966)
  • (13) Defamation Ordinance, 2002 (LVI of 2002)
  • (14) Diplomatic and Consular Privileges Act, 1972 (IX of 1972)
  • (15) Electronic Transactions Ordinance, 2002 (LI of 2002)
  • (16) Emigration Ordinance, 1979 (XVIII of 1979)
  • (17) Empolyees old Age Benefits Act, 1976 (XIV of 1976)
  • (18) Evidence Act, 1882
  • (19) Export Processing Zone Authority Ordinance, 1980 (IV of 1980)
  • (20) Factories Act, 1934 (XXV of 1934)
  • (21) Federal Employees Benevolent Fund and Group Insurance Act, 1969 (II of 1969)
  • (22) Federal Ombudsmen Institutional Reforms Act, 2013 (XIV of 2013)
  • (23) Financial Institutions (Recovery of Finances) Ordinance, 2001 (XLVI of 2001)
  • (24) Foreign Assets (Declaration and Repatriation) Act, 2018 (XXX of 2018)
  • (25) Foreign Currency Accounts (Protection) Ordinance, 2001 (L of 2001)
  • (26) Foreign Exchange Regulation Act, 1947 (VII of 1947)
  • (27) Freedom of Information Ordinance, 2002 (XC VI of 2002)
  • (28) General Clauses Act, 1897 (X of 1897)
  • (29) House Building Finance Corporation Act, 1952 (XVIII of 1952)
  • (30) Illegal Dispossession Act, 2005 (XI of 2005)
  • (31) Industrial and Commercial Employment (Standing Orders) Ordinance, 1968 (VI of 1968)
  • (32) Industrial Relation Ordinance, 2002 (XCI of 2002)
  • (33) Insurance Ordinance, 2000 (XXXXIX of 2000)
  • (34) International Finance Corporation Act, 1956 (XXVIII of 1956)
  • (35) Limitation Act, 1908 (IX of 1908)
  • (36) Monopolies and Restrictive Trade Practices (Control & Prevention) Ordinance, 1970 (V of 1970)
  • (37) Mussalman Wakf Validating Act, 1913 (VI of 1913)
  • (38) National Accountability Bureau Ordinance, 1999 (XVIII of 1999)
  • (39) Office of Wafaqi Mohtasib (Ombudsman) Order, 1983 (P.0 1 of 1983)
  • (40) Pakistan Criminal Laws (Amendment) Act, 1958 (XL of 1958)
  • (41) Pakistan Penal Code, 1860 (XLV of 1860)
  • (42) Pakistan Water and Power Development Authority Act, 1958 (W.P Act XXXI of 1958)
  • (43) Partnership Act, 1932 (IX of 1932)
  • (44) President Pension Act, 1974 (IX of 1975)
  • (45) Proclamation of Emergency the 14th October, 1999
  • (46) Provident Fund Act, 1925 (XIX of 1925)
  • (47) Provincial Employees Social Security Ordinance, 1965 (X of 1965)
  • (48) Provisional Constitution Ordinance No. 1 of 1999
  • (49) Provisional Constitution Amendment Ordinance No. 9 of 1999
  • (50) Punjab Consumer Protection Act 2005 (II of 2005)
  • (51) Punjab General Provident Investment Fund Act, 2009 (V of 2009)
  • (52) Punjab Pension Fund Ordinance, 2007 (I of 2007)
  • (53) Qanun-e-Shahadat Order, 1984 (P.O Order 10 of 1984)
  • (54) Registration Act, 1908 (XVI of 1908)
  • (55) Right of Access to Information Act, 2017 (XXXIV of 2017)
  • (56) Sindh Consumer Protection Act, 2014 (XVII of 2015)
  • (57) Sindh Province Pension Fund Ordinance, 2002 (XXVI of 2002)
  • (58) Voluntary Social Welfare Agencies (Registration and Control) Ordinance. 1961 (XLVI of 1961)
  • (59) Societies Registration Act, 1860 (XXI of 1860)
  • (60) Special Economic Zones Act, 2012 (XX of 2012)
  • (61) Specific Relief Act, 1877 (I of 1877)
  • (62) Stamp Act, 1899 (II of 1899)
  • (63) State Bank of Pakistan Act, 1956 (XXXIII of 1956)
  • (64) Transfer of Property Act, 1882 (IV of 1882)
  • (65) Trust Act, 1882 (II of 1882)
  • (66) United Nations (Privileges and Immunities) Act, 1948 (XX of 1948)
  • (67) West Pakistan Shops and Establishment Ordinance, 1969 (VIII of 1969)
  • (68) Zakat and Ushr Ordinance, 1980 (XVIII of 1980)

  OTHER RULES (As referred in tax laws and judgments)
  • (1) Emigration Rules, 1979
  • (2) Employees Old Age Benefits Contribution Rules, 1976
  • (3) Foreign Currency Bearer Certificate Rules, 1997
  • (4) Government Investment Policy, 1997
  • (5) House Building Finance Corporation (Issue and Redemption of Certificate) Regulations, 1982
  • (6) Pakistan Petroleum (Exploration and Production) Rules, 1986
  • (7) Pakistan Petroleum (Production) Rules, 1949
  • (8) Special US Dollar Bond Rules, 1998
  • (9) Rules of Business, 1973
  • (10) Special Procedure for Ginning Industry Rules, 1996

  OTHER LAWS CASE LAW / JUDGMENTS
  1. From 1947 Upto Date
* ITR-India & Corporate Law are currently unavailable and will be made available soon.