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        F. Acts / Amendment Acts

        Section 1 - Short title and commencement.

        Income-Tax (Amendment) Ordinance, 2026

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        Income-tax amendment ordinance sets retrospective commencement date for changes to the tax law framework. The Income-tax (Amendment) Ordinance, 2026 was promulgated to amend the Income-tax Act, 2025 during a period when Parliament was not in session, on the President's satisfaction that immediate action was necessary. The Ordinance is assigned the short title Income-tax (Amendment) Ordinance, 2026 and is deemed to have come into force on 1 April 2026.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Income-tax amendment ordinance sets retrospective commencement date for changes to the tax law framework.

                                The Income-tax (Amendment) Ordinance, 2026 was promulgated to amend the Income-tax Act, 2025 during a period when Parliament was not in session, on the President's satisfaction that immediate action was necessary. The Ordinance is assigned the short title Income-tax (Amendment) Ordinance, 2026 and is deemed to have come into force on 1 April 2026.


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