Pakistan's Federal Board of Revenue (FBR) has published the Finance Act 2024, which received the assent of the President (was enacted) on 29 June 2024. The Finance Act 2024 contains the measures of Pakistan's Federal Budget 2024-2025, presented on 12 June 2024, with some adjustments. The main income tax measures are summarized as follows:

• New deemed taxable profit rules are introduced for bui…