Income Tax Act 2023
Section 148 - Power to Impose Tax without Prejudice to Other Methods
(as updated till Finance Act 2024)
The power to impose tax by deduction or collection under this Part shall be exercised without prejudice to the power to levy tax by other methods.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.