The Sindh Agricultural Income Tax Act, 2025

1- Short title and commencement.
2- Definitions
3- Agricultural Income Tax
4- Liability to pay agricultural income tax
5- Super tax on high earning owners.
6- Assessment and collection of agricultural income tax
7- Computation of agricultural income.
8- Allowances to be treated as deductions from Income.
9- Carry forward of losses.
10- Default surcharge for non-payment or late payment of tax
11- Penalty for failure to furnish return
12- Penalty for concealment of agricultural income etc.
13- Imposition of penalty
14- Refund.
15- Exemption
16- Maintenance of account
17- AITO to follow orders of the Board
18- Bar of Jurisdiction
19- Application of law and rules etc.
20- Power to seek information and assistance
21- Power to make rules
22- Delegation of functions and powers by the Board
23- Repeal and Saving
FIRST SCHEDULE
SECOND SCHEDULE