Tax & Business Resources — Pakistan, the USA & India

A curated directory of the sources we rely on when we write and update TaxSaathi — the official portals that carry legal authority, the provincial authorities that most people overlook, the US federal releases behind our American figures, India’s CBDT and Income Tax Department guidance, the professional firm memoranda that explain each year’s amendments, and the journalism worth following. For each one we name the publisher, link directly to the documents worth opening, and say what it is actually good for, so you can verify anything we have written.

We link to these sources rather than reproducing their articles. Their work belongs to them, and a copy adds nothing you could not get from the original. If you want our own explanations of Pakistani, US and Indian tax, those are in our articles.

Primary official sources — India

For Indian income tax, verify the law for the relevant financial and assessment year against the Finance Act, CBDT circulars and Income Tax Department guidance. Our calculator and articles are independent estimates and explanations, not official assessments.

Attribution: Published by the Government of India and its Income Tax Department. We link to official originals; rights remain with the issuing authority.

Central Board of Direct Taxes (CBDT) — Last checked: (automated access blocked; verification pending)

Published by Government of India — Department of Revenue, Ministry of Finance · incometaxindia.gov.in

CBDT administers India’s direct taxes. The Income Tax Department website publishes tax legislation, CBDT circulars, notifications and taxpayer guidance.

Use it for: Checking income-tax slabs, regime rules, deductions, rebate conditions and officially announced deadline changes for your assessment year.

Open the original

Income Tax Department e-Filing portal — Link last verified:

Published by Government of India — Income Tax Department · incometax.gov.in

The official portal for income-tax returns, taxpayer services, forms and filing guidance.

Use it for: Filing and verifying an ITR, reviewing taxpayer guidance, and accessing your tax records through your own account.

Primary official sources — Pakistan

These are the only sources that can settle a question of Pakistani tax law. Everything else, including this website, is commentary on what they say. Where our figures and theirs differ, theirs governs.

Attribution: All documents in this group are published by the Government of Pakistan and its regulators. Copyright and all rights remain with the issuing authority. We link to the originals and do not host copies.

Federal Board of Revenue (FBR)

Published by Government of Pakistan — Revenue Division · fbr.gov.pk

The federal revenue authority. Publishes the Income Tax Ordinance 2001 and Sales Tax Act 1990 as amended, the annual Finance Act, circulars, SROs, income tax rate cards and the Active Taxpayer List.

Use it for: Confirming a current rate or threshold, reading the actual text of a section quoted in a notice, and checking whether a person or business is an active filer.

FBR IRIS portal

Published by Federal Board of Revenue · iris.fbr.gov.pk

The live filing system where NTN registration, income tax returns, wealth statements, withholding statements and notices are handled.

Use it for: Registering, filing your return, downloading your own tax records and responding to a notice within the deadline.

Securities and Exchange Commission of Pakistan (SECP)

Published by Government of Pakistan — corporate regulator · secp.gov.pk

The corporate regulator. Publishes the Companies Act 2017, incorporation regulations, the current fee schedule and the company name search.

Use it for: Checking whether a company name is available, reading the incorporation requirements, and confirming the current filing fee before you pay.

SECP eServices

Published by Securities and Exchange Commission of Pakistan · eservices.secp.gov.pk

The online portal for name reservation, incorporation and statutory filings.

Use it for: Actually incorporating a company and filing annual returns.

PTA DIRBS device verification

Published by Pakistan Telecommunication Authority · dirbs.pta.gov.pk

The Pakistan Telecommunication Authority system that registers handset IMEIs and generates the payment slip for duties and taxes.

Use it for: Checking an IMEI before buying a used phone, and getting the exact registration amount rather than an estimate.

Finance Division, Government of Pakistan

Published by Ministry of Finance · finance.gov.pk

Publishes the federal budget documents, the Finance Bill and Act, the Economic Survey and monthly fiscal operations data.

Use it for: Reading what the budget actually said, rather than what a news summary said it said.

State Bank of Pakistan

Published by State Bank of Pakistan · sbp.org.pk

Foreign exchange regulations, remittance rules, banking circulars and official exchange rate data.

Use it for: Rules on receiving foreign payments, freelancer remittances and exporter accounts.

Primary official sources — United States

For our US calculator and US articles these are the sources of record. Rates, thresholds and wage bases change every year, so we cite the release rather than a secondary summary — and so should you before filing.

Attribution: These are works of the United States federal government and its agencies, or of the named non-profit publisher. We link to the originals; figures quoted in our own pages are our summaries of them, and the original release governs.

Internal Revenue Service (IRS)

Published by US Department of the Treasury · irs.gov

The federal tax authority. Publishes the annual inflation adjustments, every form and instruction, Publication 17 for individuals, and the filing and payment deadlines.

Use it for: Confirming a bracket, standard deduction or credit amount, downloading a form, and checking a deadline or penalty rate.

Social Security Administration (SSA)

Published by Social Security Administration · ssa.gov

Sets and publishes the annual Social Security wage base, the cost-of-living adjustment and the earnings test figures.

Use it for: Confirming the current wage base used in our payroll tax calculation — $184,500 for 2026.

Tax Foundation

Published by Tax Foundation (independent non-profit, Washington DC) · taxfoundation.org

A non-profit tax policy research organisation. Publishes an annual consolidated table of federal brackets and a state-by-state comparison of individual income tax rates.

Use it for: Cross-checking a federal bracket table at a glance, and comparing state income tax rates in one place.

Federation of Tax Administrators

Published by Federation of Tax Administrators · taxadmin.org

Maintains a directory of every US state revenue department, which is the authoritative source for state-level rates, credits and local add-ons.

Use it for: Verifying the state figure our calculator estimates, and finding your own state’s filing portal.

US Government Publishing Office — Internal Revenue Code

Published by US Government Publishing Office · uscode.house.gov

The statute itself, Title 26 of the United States Code.

Use it for: Reading the text of a section when a summary is not enough — for example the self-employment tax or capital gains provisions.

Provincial revenue authorities (sales tax on services)

Services are taxed provincially in Pakistan, not federally. If you invoice for services, the authority for the province where the service is provided sets your rate — which is why there is no single national services rate.

Attribution: Each authority publishes its own schedule of taxable services and rates. Those schedules are the property of the respective provincial government and are linked, not reproduced.

Sindh Revenue Board (SRB)

Published by Government of Sindh · srb.gos.pk

Sales tax on services in Sindh, with its own schedule of taxable services and rates.

Use it for: Karachi and wider Sindh service businesses, and registration for Sindh services tax.

Punjab Revenue Authority (PRA)

Published by Government of the Punjab · pra.punjab.gov.pk

Sales tax on services in Punjab, plus the Punjab professional tax regime.

Use it for: Lahore and Punjab service providers checking their rate and filing obligation.

Khyber Pakhtunkhwa Revenue Authority (KPRA)

Published by Government of Khyber Pakhtunkhwa · kpra.kp.gov.pk

Sales tax on services in Khyber Pakhtunkhwa.

Use it for: Peshawar and KP businesses, which frequently get quoted Sindh or Punjab rates in error.

Balochistan Revenue Authority (BRA)

Published by Government of Balochistan · bra.gob.pk

Sales tax on services in Balochistan.

Use it for: Quetta and Balochistan service providers.

Professional firm commentaries

Every year after the budget, the large accounting firms publish detailed memoranda analysing each amendment section by section. They are written for practitioners, so they are dense — but they are the most reliable free analysis available in Pakistan, and they cite the sections they discuss.

Attribution: These memoranda are the copyrighted work of the named firms. We link to their own publication pages so you read their analysis in their words; we do not reproduce, summarise as our own, or host their documents.

A. F. Ferguson & Co. (PwC Pakistan)

Published by A. F. Ferguson & Co., a member firm of PwC · pwc.com

One of Pakistan’s oldest practices. Its annual budget memorandum on the Finance Act is a standard reference for tax practitioners.

Use it for: Understanding precisely what changed in a section and how the firm reads the amendment.

KPMG Taseer Hadi & Co.

Published by KPMG Taseer Hadi & Co., member firm of KPMG International · kpmg.com

Publishes budget briefs, tax alerts and sector commentaries on Pakistani tax changes.

Use it for: A second professional reading when an amendment is ambiguous.

EY Ford Rhodes

Published by EY Ford Rhodes, member firm of Ernst & Young Global · ey.com

Budget commentaries and tax alerts covering federal and provincial changes.

Use it for: Corporate and cross-border tax questions, and withholding tax rate cards.

Deloitte Yousuf Adil

Published by Yousuf Adil, Chartered Accountants, member of Deloitte · deloitte.com

Annual Finance Act analysis and periodic tax updates.

Use it for: Comparing professional interpretations of the same amendment.

Tola Associates

Published by Tola Associates, Karachi · tolaassociates.com

A Karachi practice known for its detailed pre-budget proposals and tax memoranda, published free as PDFs each year.

Use it for: Budget-season reading, and understanding the policy reasoning behind a change rather than just its text.

Institute of Chartered Accountants of Pakistan (ICAP)

Published by ICAP · icap.org.pk

The professional body for chartered accountants. Publishes technical guidance, budget comments and its members’ directory.

Use it for: Verifying that a practitioner you are about to engage is actually qualified.

Institute of Cost and Management Accountants of Pakistan (ICMA)

Published by ICMA Pakistan · icmap.com.pk

Professional body publishing budget commentaries and management accounting guidance.

Use it for: Costing, payroll and management reporting perspectives on tax changes.

Journalism and independent analysis

Useful for understanding context and direction of travel — why a measure was introduced, whether it is working, what is likely next. Not a substitute for the statute when you need a number.

Attribution: Articles and columns linked here are the copyrighted work of the named publications and their authors, including the individual columnists credited. Headlines and bylines belong to them; we link so you can read the original and see who wrote it.

Business Recorder

Published by Business Recorder (Business Recorder Group, Karachi) · brecorder.com

Pakistan’s main financial daily. Its tax coverage and opinion columns — including the long-running commentary by Huzaima Bukhari and Dr Ikramul Haq of Huzaima & Ikram — are the most consistent critical analysis of FBR policy available.

Use it for: Following what is actually happening in tax administration, and reading informed criticism of it.

Dawn Business & Finance

Published by Dawn (Pakistan Herald Publications) · dawn.com

Budget reporting and economic analysis in accessible English.

Use it for: A readable first understanding of a budget before you read the memoranda.

Profit (Pakistan Today)

Published by Profit magazine, Pakistan Today · profit.pakistantoday.com.pk

Long-form business journalism on Pakistani companies, sectors and fiscal policy.

Use it for: Understanding the commercial effect of a tax measure on a sector.

The News — Business

Published by The News International (Jang Group) · thenews.com.pk

Daily coverage of FBR announcements, budget measures and IMF programme conditions.

Use it for: Keeping up with deadline extensions and new notifications.

Compiled and reviewed by the TaxSaathi editorial team

Last reviewed September 2026. We are not affiliated with, endorsed by, or paid by any organisation listed here, and no listing was bought. Every name above is the publisher’s own; trade marks and copyright remain with them. Links are provided for reference and verification only, we do not host or reproduce their material, and we are not responsible for third-party content. If you believe a link is wrong, out of date, or should be removed, tell us and we will correct it. See our editorial standards for how we choose and check sources.