Income Tax Act 2023
Section 310 - The provisions of this part shall be consistent with other provisions
(as updated till Finance Act 2024)
(1) Without prejudice to the provisions of other laws, the provisions of this Part shall be applicable in the conduct of criminal offences.
(2) The provisions of this Part shall operate independently without prejudice to any other order made or to be made under this Act and shall not be a defence to the non-issue of an order by reason of limitation of time or for any other reason.
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.