Income Tax Act 2023
Section 3 - Overriding Effect of the Act
(as updated till Finance Act 2024)
(1) Notwithstanding anything contained in any other law for the time being in force, the provisions of this Act shall prevail.
(2) If any other law or any provision thereof is inconsistent with any provision of this Act, that other law or provision of that law shall be deemed to be void to the extent of the inconsistency.
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.