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Income Tax Act 2023

Section 2 Clause 89A - Admitted Tax Liability

(as updated till Finance Act 2024)

1[ “admitted tax liability” means payable income tax liability computed under section 173, 174 or 181, as the case may be, on the basis of return or revised return filed; ]

1  Clause (89A) was inserted by section 15(k) 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.

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