Regarding amendments in rule 81B(ATL) of the Income Tax Rules, 2002

Govemment of Pakistan Revenue Division Federal Board of Revenue *<**** lslamabad, the 1Sth October, 2024. NOTIFICATION S.R.O. 163S(l)12024, - In exercise of the powers conferred by sub-sectron (1) ofsection 237 ofthe Income Tax Ordinance, 2001 (XLX of200l ), the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Income Tax Rules, 2002, which as required by sub-section (3) of section 237 of the said Ordinance were previously published vlde Notification No. S.R.O. 1448(I)12024, dated the l8th September,2024,, namely: - In the aforesaid Rules, in rule 81B, - (23A) and (35C) of (1) in sub-rule (1), for the expression "clauses section 2 and section 181,4", the expression "publishing active taxpayers' list, hereinafter referred to as ATL, under section l81A of the Ordinance" shall be substituted; (2) for sub-rule (2), the following shall be substituted, namely: - name shall be included in the ATL, if he "(2) A person's files retum of income tax for the latest tax year, by the due date as specified in section 118 ofthe Ordinance or by the due date extended under section 119 thereof by the Commissioner or by the due date as extended by the Board under section 2l4A thereof. Explanation. "latest tax year" means the tax year last - completed before the date on which retum is filed and shall include the tax year previous to that year in case the due date or extended due date for filing of retum for the last completed year has not expired."; the following new sub- (3) after sub-rule (2), substituted as aforesaid, rule shall be inserted, namely: -

"(2A) In case a person files his income tax return for the latest tax year, after the due date or extended due date as mentioned in sub- he rule ( I ), his name shall be included in the active taxpayer's list, if pays surcharge as specified in proviso to clause (a) of sub-section ( I ) of section l82A of the Ordinance."; next (4) in sub-rule (3), for the expression "last day of February, following", the words "on the next day after the due date or extended due date as mentioned in sub-rule ( 1)" shall be substituted; (s) in sub-rule (4), for the expression "every Sunday at 24:00 hours, hereinafter referred to as updation date", the words "daily basis" shall be substituted; (6) for sub-rule (5), the following shall be substituted, namely: - name of a company or an association of persons, "(5) The or whose retum is not due to be filed because of incorporation 30th formation of such company or association of persons after the day of June relevant to the latest tax year, shall be included in the active taxpayers' list."; and added, (7) after sub-rule (8), the following new sub-rule shall be namely: - where such person has filed return in "(9) A person's name, the Azad Jammu and Kashmir Central Board of Revenue or Gilgit- Baltistan Council Board of Revenue, shall be included in the active taxpayers' list, if his temporary and permanent addresses are in the Azad Jammu and Kashmir or, as the case may be, in the Gilgir Baltistan.". I (.78)R&S/20 1 6-Pt-ll1lF.No. { (An avid) Second Secretary (Rules & SROs)