30/01/2026
Latest Judgment on Super Tax (4B & 4C)
The Federal Constitutional Court of Pakistan has upheld the constitutional validity of Sections 4B & 4C of the Income Tax Ordinance, 2001.
Section 4B (super tax since 2015) and 4C (introduced from Tax Year 2022) are both declared lawful and enforceable.
All challenges are dismissed; courts cannot interfere in tax policy or rates fixed by Parliament.