Constitution 1973 § Article 165A — Power of 1[Majlis-e-Shoora (Parliament)] to impose tax on the income of certain

Statutory text (English)

corporations, etc. —

(1) For the removal of doubt, it is hereby declared that 1[Majlis-e-Shoora
(Parliament)] has, and shall be deemed always to have had, the power to make a law to provide for the
levy and recovery of a tax on the income of a corporation, company or other body or institution
established by or under a Federal law or a Provincial law or an existing law or a corporation, company
or other body or institution owned or controlled, either directly or indirectly, by the Federal
Government or a Provincial Government, regardless of the ultimate destination of such income.

(2) All orders made, proceedings taken and acts done by any authority or person, which were
made, taken or done, or purported to have been made, taken or done, before the commencement of the
Constitution (Amendment) Order, 1985, in exercise of the powers derived from any law referred to in
clause

(1), or in execution of any orders made by any authority in the exercise or purported exercise
of powers as aforesaid, shall, notwithstanding any judgment of any court or tribunal, including the
Supreme Court and a High Court, be deemed to be and always to have been validly made, taken or
done and shall not be called in question in any court, including 1[the Federal Constitutional Court,] the
Supreme Court and a High Court, on any ground whatsoever.

(3) Every judgement or order of any court or tribunal, including 1[the Federal Constitutional
Court,] the Supreme Court and a High Court, which is repugnant to the provisions of clause

(1) or
clause

(2) shall be, and shall be deemed always to have been, void and of no effect whatsoever.]

Source and verification

Source citation: Constitution of the Islamic Republic of Pakistan, 1973, Art. 165A: Pakistan Code portal consolidated official PDF 'THE CONSTITUTION OF THE ISLAMIC REPUBLIC OF PAKISTAN' (incl. 26th Amdt Act 2024 & 27th Amdt Act 2025), p. 76, 77, ingested 2026-09-15. Automated transcription from official source (pypdf extraction, audited artifact repair); human admin re-check required before production.

Verification status: verified · Text status: auto_transcribed_verified_source

The record cites an official source, but its transcription is automated or only partly checked; a human re-check is pending.

Official Urdu text status: pending_official_urdu_text. Where official Urdu wording has not been sourced, Qanoon does not substitute an unverified translation for the statutory text.

Historical text notes

1 historical record is linked to this section. Historical wording may be incomplete or pending verification; it is not presented as current law.

• Date not confirmed: Consolidated current text as published in the official Pakistan Code PDF (p. 76, 77) — reflects all amendments recorded in the official footnotes up to ingest date 2026-09-15. Automated transcription; per-amendment…

Read this provision with care

This is a public reference to a stored statute record, not legal advice or a case-specific interpretation. Check the latest official gazette, applicable amendments and jurisdiction before relying on the text. A citation and verification label describe the record in this app; they cannot confirm that no later change has occurred. For a real legal matter, consult a licensed advocate.

Use the full Constitution 1973 section index to compare nearby provisions, or return to search.