Income Tax Act 2023
Section 2 Clause 21 - Tax
(as updated till Finance Act 2024)
“tax” means tax payable on income, and includes any additional tax, excess profit tax, penalty, super tax, fine, interest, fee or any other charges leviable or payable under this Act;
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.