Regarding the draft further amendments in Rules 80B of the Income Tax Rules, 2002

GOVERNMENT OF PAKISTAN (REVENUE DIVISION) I.EDERAL BOARD OF REVENUE Islamabad the 1 I th May, 2026. NOTIFICATION (Income Tax) S.R.O. 856(I)/2026. The following draft of certain fulher amendments in the Income Tax Rules, 2002, which the Federal Board of Revenue proposes to make in exercise of the powers confered by sub-section (1) of section 237 of the Income Tax Ordinance, 2001 (XLIX of2001), 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 of the Board, be sent within seven days of publication of this Notification in the official Gazette. Objections or suggestions received, ifany, before the expiry ofthe aforesaid period shall be taken into consideration by the Federal Board of Revenue, namely:- In the aloresaid Rules" in rule 808.- (D in sub-rule (1), for clause (a), the following shall be substituted, namely:- "(a) number of CNIC, NICOP, POC or foreign passport;"; and (ii) after suh-rule (5), the following ne*. sub-rule shall be added, namely:- "(6) Notwithstanding anything contained in sub-rule (3) and (4), an Intemational Non-Govemment Organization (INCO) required to be registered under sub-rule (3) and (6) ofrule 80 shall provide - (a) name oftaxpayer; (b) business address; (") accounting period; (d) phone number ofbusiness; (e) principal business activity;

(0 name and address of principal officer or authorized representative of the company; (g) authority letter for appointment of principal officer or authorized representative of the company for applying for registration in Pakistan; (h) cell phone number of principal officer or authorized reprcsentative of the company; (D email address of principal officer or authorized representative of the company, registration or incorporation document from concemed 0) tax regulatory authorities ofthe foreign country; (k) letter from the concerned embassy verifying the credentials of the INGO; (l) proof of local residence (renVlease agreement and electricity bill, etc) with complete address and telephone numbers; (m) no objection certificate (NOC) issued by the Ministry of Interior and Narcotics Control; (n) Memorandum of Understandine (MoU) signed between the Govemment of Pakistan and the INGO; and (o) following particulars of directors or trustees and major shareholder having l0% or more shares in case of company or partners in case of an AOP, namely:- (i) name, (ii) nationality: (iii) passport; and (w) Percentageofshare.". [F No. 1(10)R&S/2026] (Muhammad in Qureshi) Secretary (Rules & SROs)