dated 02.09.2026, regarding substitution of Rule 231C of the Income tax Rules, 2002

Govemment of Pakistan Revenue Division Federal Board of Revenue ***** Islamabad, the 2"d September, 2026. NOTIFICATION (lncome Tax) S.R.O. 1496(I)/2026. The following draft of certain further amendments in the lncome Tax Rules. 2002, which the Federal Board of Revenue proposes to make, in exercise of the powers conferred by sub-section (l) of section 237 read with sub-section (20) of section l34A of the Income Tax Ordinance, 2001 (XLIX of200l), is hereby published for information ofall persons likely to be affected thereby and, as required by sub-section (3) ofthe said section 237, notice is hereby given that objections or suggestions thereon. ifany. may for consideration ofthe Board, be sent within seven days of publication of this Notification in the official Gazette. Objections or suggestions received, ifany, before the expiry ofthe said period shall be taken into consideration by the Federal Board of Revenue, namely: - Draft amcndments ln the aforesaid Rules. for rule 23 lC. the lbllowing shall be substituted. namely: - "231C. Alternative dispute resolution. (l ) This rule shall apply to allcases ofdisputes - brought or specified for resolution under section 134A. (2) In this rule, unless there is anything repugnant in the subject or context, - (a) "aggrieved person" means an aggrieved person or a class ofpersons in case identical issues are involved who has brought a dispute for resolution under section l34A; and (b) "Committee" means a Committee constituted under sub-section (3) of section 134A.

(3) Any aggrieved person interested for resolutien ofany dispute under section l34A shall submit a written application for altemative dispute resolution to the Board in the form as set out in Part I ofthe Schedule to this rule, accompanied by following documents in addition to those mentioned in sub-section (2) ofthe section l34A ofthe lncome Tax Ordinance.200l- (a) nominate a person as nominee, as per section l34A(3[c) ofthe lncome Tax Ordinance, 2001 along with copy of CNIC. phone number. permanent address and email address of nominee: and (b) provide an undertaking. as required under proviso to section l34A(3Xc) of the Ordinance; and (c) fumish three names of retired judges proposed by the nominee of the taxpayer as per section l34A(3)(a) of the Income Tar Ordinance, 2001 along with phone numbers, bank account details, permanent addresses and email addresses; nearest to your location for appointment as Chairperson of the Committee. (4) Members ofthe Committee appointed under sub-section (3) of section l34A ofthe Income Tax Ordinance, 2001 shall be paid a lump-sum, one-time remuneration as follows: (a) Rupees three hundred thousand for the Chairperson and Rupees one hundred and fifty thousand for each. member of the Committee, excluding the Chief Commissioner lnland Revenue, where the amount of disputed tax liability is up to Rupees fifty million; (b) Rupees five hundred thousand for the Chairperson and Rupees two hundred and fifty thousand for each member of the Committee, excluding the Chief Commissioner Inland Revenue, where the amount of disputed tax liability exceeds Rupees fifty million; and (c) the Chairperson or a member of the Committee may be allowed TA/DA equivalent to the entitlements admissible to BPS-22 and BPS-21 officers of the Federal Govemment, respectively. (5) Provided where multiple applications are received within the same financial year from the same taxpayer involving identical issues, and the chairperson ofthe committee appointed is identical, such applications may be clubbed and processed together, ifconstituted within ninety

days.Insuchcases.themembersshallbedeemedtoconstituteaSingleCommitteeforallpurposes, (4)' regardless of whether separate of remuneration under sub-ruleincluding the determination Committee formation orders have been or are subsequently issued' any or is dissolved due to (a) in the event that a Committee becomes defunct administrative, legal, or procedural issue not attributable to any act' omission' fault' or delay on the part of either the Board or the taxpayer' no remuneration or fee under sub-rule (4) shall be payable to the Chairperson or any member' and any amountalreadyadvancedordepositedshallberefundedtotherespectiveparties within fifteen days of such dissolution; and (b) any member or Chairperson appointed' under sub-section (3) of section l34A of the Ordinance, who becomes unavailable or is unable to perform his functions' due to conflict ofinterest or for any reason whatsoever to serve on the Committee' shall formally intimate the Board in writing within seven days from the date of the notificationoftheCommittee'sconstitution;providedthatoncetheremuneration (4) has been released or paid to such member or specified under sub-rule Chairperson, they shall not be entitled to recuse or withdraw themselves from the Committee proceedings until a final decision is reached or the Committee is otherwise dissolved.

\ THE SCHEDULE Part I [see sub-rule (3)l Application for Arternative Dispute Resorution unrler section lJ,{A of the Income Tax 0rdinancc.200l To, The Chairman, Federal Board of Revenue, Islamabad Dear Sir, The undersigned being -.-.....-.....-. (name and address ofthe applicant) duly authorized hereby apply for hardship and dispute--- resolut ion under section I 34A ofthe lncome Tax Ordinance, 2001 (XLIX of200l). ') Necessary details orthe dispute or hardship are set out berow and in the Annexure to this application. 3 An initial proposition lor resolution ofthe dispute is as follows: 4. An undertaking is aftached as required under sub-section (2) ofsection 134A. 5' A request is made to consritute a Committee as provided under sub-rure (3) of rure 23 IC of lncome Tax Rules, 2002. 6' The following documents as are necessary for the resorution ofthe dispute or hardship are enclosed. (a) (b) (c)

Yours faithfully, Signature Name (in block letters) NTN Address Date Annexure [see paragraph 2 ofthe Schedule] (l) Name ofthe applicant (in block letters) (2) National tax number (3) CN lC (for individuals) (4) Address of the applicant (5) Telephone Number e-mail address Fax Number (6) Tax year to which the dispute or hardship relates (7) The Commissioner with whom a dispute has arisen (8) The following is the statement ofthe relevant facts and law with respect to dispute or hardship having bearing on the questions on which the resolution is required (Please annex extra sheet, if required):- (9) Statement containing the applicant's interpretation of law or facts, as the case may be, in respect ofquestions on which resolution is required (Please annex extra sheet, ifrequired) is as follows:-

(10) The extent or the amount oftax which the applicant agrees to pay, ifany Rs. (l l) The undersigned, solemnly declares that- (a) full and true particulars ofthe dispute or hardship for the purposes ofresolution have been disclosed and no material aspect affecting the determination ofthe application filed under the lncome Tax Ordinance. 2001 (XLIX ol200l ), in th is behalf has been withheld; (b) the above issues are pending adjudication before (name of the appellate forum, ATIR or Court)/not pending before any forum. ATIR, High Court or Supreme Court ol Pakistan. Yours faithfully, Signature Name (in block letters) Designation Date Part I I [see sub-section (9) of section l34Al Before The Imention the respective appellate authorityl ITA No. / ITRA No / CA No. [mention whichever is applicablel Name of the Appellant / Respondent Imention whichever is applicable] Address Versus Name of the Appellant / Respondent [mention whichever is applicable] Address Subject: APPLICATION FOR WITHDRAWAL OF APPEAL UNDER SUB- SECTION (9) OF SECTION I34A OF THE INCOME TAX ORDINANCE, 2001 Respectfully submitted,

That the appellant's appeal or reference application or civil appeal [mention whichever is applicablel in ITA No. / ITRA No / CA No [mention whichever is applicable] is pending. ) That the appellant has filed an application to the Federal Board of Revenue for constitution of Altemative Dispute Resolution Committee under section l34A of the lncome Tax Ordinance. 2001 read with rule 23lC ofthe lncome Tax Rules, 2002 and on appellant's application, the Federal Board of Revenue has constituted a Committee for resolution of the appellant's dispute. J That under the provision of sub-section (9) of section l34A of the said Ordinance, the appellant withdraws the aforesaid appeal or reference application or civil appeal as ITA No. / ITRA No. / CA No. [mention whichever is applicable]. I Therefore it is prayed that the aforesaid appeal or reference application or civil appeal may be disposed of as withdrawn without prejudice to reinstatement of appellant's aforesaid appeal or reference application or civil appeal if the committee constituted under section l34A fails to make a decision within the stipulated time. Applicant Signature Name Complete Address." IF.No.l(75)R&S/2020 ] (Muhammad Amin Qureshi) Secretary (Rules &SROs)