Source hierarchy
For Pakistan tax and corporate material, ITIA aims to work from the legal and administrative source closest to the question. Depending on the issue, this may include enacted legislation, rules and regulations, official notifications, court or tribunal decisions, and guidance published by the relevant authority.
Secondary material
Professional commentary can be useful for context and interpretation, but it should not be presented as if it were the underlying law. Readers should be able to distinguish the source from the explanation.
AI-generated material
AI output is working material, not authority. Where AI is used to organize research or produce a first draft, the resulting claims should still be verified against the original source and the relevant date and jurisdiction.
Review status
Until named professional reviewers are added, ITIA public pages may carry organizational editorial authorship. Individual technical-review claims will only be made when a verified reviewer has actually reviewed the content.