The Pakistan Federal Board of Revenue has published Circular No. 4 of 2017, which provides an overview of amendments made in the Income Tax Ordinance 2001 by the Finance Act 2017, which was published in the Official Gazette on 21 June 2017 ({News-2017-07-06/A/5-previous coverage}). The overview covers 54 amendments. The main amendments include:

• The introduction of an online marketplace conce…