ISLAMABAD: The Sindh government has promulgated Sindh Agricultural Income Tax (Amendment) Ordinance, 2025 for applicability of higher agricultural income tax from July 1, 2025 onwards. The Agricultural Income Tax (Amendment) Ordinance, 2025 has amended Sindh Agricultural Income Tax Act, 2025.
The section 2 of the amending Ordinance is very important as it has prescribed application of old rates for the period from January 1, 2025 to June 30, 2025 and brings Sindh AIT for the said period at par with the AIT rates applicable in Punjab.
This ultimately ends the discrimination against Sindh farmers under the revised law.
Agri Income Tax returns filing: Sindh Revenue Board announces one-month extension
Under the Agricultural Income Tax (Amendment) Ordinance, 2025, the new AIT rates (i.e the higher rates) will apply for the period from July 1, 2025 onward.
In exercise of the powers conferred by clause (1) of Article 128 of the Constitution, the Governor is pleased to make and promulgate the following Ordinance: -
This Ordinance may be called the Sindh Agricultural Income Tax (Amendment) Ordinance, 2025.
It shall come into force at once and shall he deemed to have taken effect on and from January 1, 2025.
In the Sindh Agricultural Income tax Act, 2025, hereinafter referred to as the said Act, in section 3, after sub-section (1), the following new sub-section shall he inserted:-
“(IA) Notwithstanding anything contained in this Act, the rates of agricultural income tax applicable for the period commencing on January 13, 2025 and ending on June 30, 2025, shall be those as prescribed under the Sindh Agricultural Income Tax Ordinance, 2000.
In the said Act, in section 5, for the words and figures “1” January 2025”, the words and figures “1” July, 2025” shall be substituted.
In the said Sindh Act No. II of 2025, after section 5, the following new section Insertion of new shall be inserted:- section 5A in the Sindh Act No. II of “5A. Amendment of Schedules. (I) Notwithstanding 2025 anything contained in this Act, Government may, by notification in the official Gazette, amend the Schedules, at any time during a financial year, subject to the condition that the notification shall be laid in the Provincial Assembly. Of Sindh at the time of presentation of the Annual Budget for the next financial year.
(2) The notification under sub-section (1) may be made effective from any previous date specified in the notification issued under sub-section (I).
(3) The notification under sub-section (1) shall be effective from the date specified therein, notwithstanding the fact that the issue of the official Gazette in which such notification appears is published at any time after that date,” it added.
Copyright Business Recorder, 2025
Comments
Comments are closed for this article.