FBR Allows Late Filers to Join ATL Without Fine

Notably, the Federal Board of Revenue (FBR) has allowed late tax filers to join the Active Taxpayer List (ATL) without paying the Rs.

Key points

• FBR introduced the facility through SRO 2097(I)/2026 issued on Tuesday, amending the Income Tax Rules 2022.
• FBR had previously issued a draft of the scheme on October 6, 2026, through SRO 1619(I)/2026.
• The six-month restriction will commence on the date shown on the electronic acknowledgement issued by FBR's IRIS system after successful submission of Form ATL-U.
• It requires individuals filing their income tax returns after the due date or extended deadline to submit an undertaking through Form ATL-U.
• Those who meet this condition can have their names included in the ATL without paying the surcharge normally charged for late filing.

FBR introduced the facility through SRO 2097(I)/2026 issued on Tuesday, amending the Income Tax Rules 2022. Salaried Class Pays 360% More Tax Than Real Estate.

Under the undertaking, individuals must agree not to purchase, acquire or obtain ownership or beneficial interest in any property for six months from the date they submit the form.

For context, the six-month restriction will commence on the date shown on the electronic acknowledgement issued by FBR's IRIS system after successful submission of Form ATL-U.

FBR can verify whether individuals have followed the undertaking using information available with the tax department or obtained from administration agencies, property registries, financial institutions and other lawful sources.

If FBR finds that an individual acquired property during the restricted period, it will first provide an electronic opportunity to explain the matter. Engro Fertilizers Hikes Urea Cost by Rs. 50 Per Bag.

If the violation is established, the fee waiver will be withdrawn from the date of the breach, and the individual's ATL status will be governed by the existing rules.

FBR had previously issued a draft of the scheme on October 6, 2026, through SRO 1619(I)/2026. Stay Connected with ProPakistani.

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