Income Tax Act 2023
Section 25 - Special Provisions for Computation of Tax
(as updated till Finance Act 2024)
In cases where special provisions have been made in the Eighth Schedule for the computation of income of any class of persons or for the computation of a specific income, the income shall be computed in such manner.
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.