The Federal Government presented the Finance Bill on 10 th June 2022 which contains proposed amendments in direct and indirect tax laws in Pakistan. The proposed amendments are now approved by the parliament in the shape of the Finance Act, 2022 with certain changes in proposed amendments. The amendments are effective from 1st July 2022 unless a later date is provided for effectiveness of particular provision. This documents only contain the changes made vide the Finance Act to the amendments proposed vide the Finance Bill under the income Tax, Sales Tax and Federal Excise Laws