Pakistan's National Assembly has begun consideration of the draft Finance (Supplementary) Bill 2021, which was submitted by the government at the end of December 2021. With regard to income tax, some of the main amendments concern the new digital means of payment requirements for the deductibility of expenses, including: the provision that "digital means" mean electronic or digital payments as defined by the State Bank of Pakistan; and the provision that the Board is empowered to determine the implementation date of digital means of payment in case of Companies. Note, the requirements for digital means of payment were to be...