Amendments shall be made in the sub-rule (2DD) of rule 73, of the Income Tax Rules, 2002
SRO 2107(I)/2025Rules and amendments to rules
SRO 2107(I)/2025 is an Income Tax SRO dated 10 November 2025, listed by FBR as "Amendments shall be made in the sub-rule (2DD) of rule 73, of the Income Tax Rules, 2002".
The text below was extracted automatically from the text layer of the official PDF. Line breaks and table layout may differ from the original, and where FBR scanned the paper and added a machine-read text layer, that layer can contain misread characters. Check the official PDF before relying on any wording or figure.
Page 1
Govemment of Pakistan
Revenue Division
Federal Board of Revenue
*****
\OTIFICATIO\
Islamabad. the 1Oth November. 2025.
S.R.O.Qld712025 - In exercise of the powers conferred by sub-section
the(l) ofsection 237 of the Income Tax Ordinance, 2001 (XLIX of200l).
Federal Board of Revenue is pleased to Direct that the following amendments
shall be made in the sub-rule (2DD) of rule 73, of the Income Tax Rules.2002.
which have been previously published vide Notification No. S.R.O 2070(I).2025
dated 3'd the November, 2025. as required by sub-section (3) ofsection 237 ofthe
said Ordinance, namely: -
ln the afbresaid Rules. in rule 73. for sub-rule (2DD). the following shall
be substituted. namely: -
tax "(2DD) In case of an individual. electronic filing of income
return and withholding statement shall be mandatory'".
lF.No. l(12)R&5/20251
(Syeda Maimoona)
Second Secretarl' (Rules & SROs)
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