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

Government of Pakistan Revenue Division Federal Board of Revenue ***** Islamabad, the 8th January. 2026. NOTIFICA'fION powers conferred by sub-section (l) ofsection 237 S.R.O. ,7 0)12026.In exercise ofthe olthe 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) ofsection 237 ofthe said Ordinance were previously published vide Notification No. S.R.O.2423 (I)/2025, dated 1 llh December' 2025. namely: - In the aforesaid Rules, in rule 8lB, for sub-rule (9), the following shall be substituted, namely: - "(9) In the case of a person on the active taxpayers' list of the Azad Jammu and Kashmir Central Board of Revenue or Gilgit-Baltistan Council Board of Revenue, the name of such person shall be included in the active taxpayers' list under section 181A of the Ordinance, if- Azad Jammu and (a) his temporary or permanent address is in the Kashmir or, as the case may be, in the Gilgit-Baltistan; and Pakistan. the (b) his temporary and permanent addresses are in following procedure shall be adopted, namely:- (i) the Commissioner Inland Revenue. having j urisdiction over the case on the basis of his temporary address mentioned on the CNIC, shall verily the non-existence of any employment or business in Pakistan through IRIS after making inquiry and seeking undertaking from such person; and ( ii) the concemed Commissioner of Azad Jammu and Kashmir Central Board ofRevenue or Gilgit-Baltistan Council Board ofRevenue, as the case may be, shall verify the employment or sole business existence in the Azad Jammu and Kashmir or the Gilgit-Baltistan through IRIS: Provided that where the . Commissioner Inland Revenue has any reason to believe that the person, whose name has been included under clause (a) or (b), is liable to file retum of income under section 114 ofthe Ordinance and the person does not comply with the notice under sub-seclion

(4) of section ll4 of the Ordinance. his name shall be removed from the active taxpayers'list under section l8lA of the Ordinance."- (78)R&S/20 I 6 Pt-ll][F.No. I (Muhammad Qureshi) Secretary (Rules &SROs)