Income Tax Act 2023
Section 170 - Filing of Return under Self-assessment Procedure
(as updated till Finance Act 2024)
1[ (1) All persons legally required to file return under section 166 shall file a return under self-assessment procedure under section 180.]
1 Section 170 was substituted by section 60 of the Finance Act, 2024 (Act No. V of 2024) with effect from 1st July 2024.
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.