As per Lawkidunya, Pakistan’s Income Tax Act has undergone several amendments and updates in recent years. Here are some key changes:

– Tax Laws (Amendment) Act, 2024: This amendment introduced significant changes to the tax appeals procedures, aiming to streamline the process, encourage Alternative Dispute Resolution (ADR), and establish clearer rules and timelines for resolving tax disputes.
– Monetary Thresholds for Appeals: New monetary thresholds have been set for appeals: PKR 20 million for income tax, PKR 10 million for sales tax, and PKR 5 million for federal excise law. Appeals within these limits go to the Commissioner (Appeals), while those exceeding them go directly to the Appellate Tribunal.
– Alternative Dispute Resolution (ADR): The threshold for ADR eligibility has been lowered to PKR 50 million. The appellate forum must now decide pending appeals within 90 days if the ADR committee is dissolved.
– Income Tax Amendment Ordinance 2022: This ordinance introduced explanations of important amendments to the Income Tax Ordinance, 2001.
– Income Tax Ordinance Updates: The Income Tax Ordinance, 2001, has been amended several times, with updates available up to June 30, 2024.

For the most up-to-date information, it’s recommended to visit the Federal Board of Revenue (FBR) website or consult with a tax professional.