Income Tax Returns

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Income Tax Returns
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Income tax returns are the forms in which assessees file information about their Income and tax thereon before the Income Tax Department. If anyone files a belated return, he / she would not allowed to carry forward certain losses. The result of all this is that you’re required to file a tax return every year. Through this process, it’s determined whether you owe additional taxes beyond what you’ve already paid to the federal government, or if you’re owed a refund of the taxes you’ve already paid.

If you’ve got a job with a regular paycheck, you’re almost certainly already paying taxes. While your employer withholds the taxes you owe on your earnings / income and sends them to the federal government, there’s a lot more to do with the process to make sure you’re paying taxes appropriately.

For starters, your payroll withholding usually isn’t exactly right: The decisions you make when you set up your payroll withholding at the beginning of your employment can result in you under or excessively paying your taxes.

Further, you may be able to reduce the taxes you owe and thus, get a refund on taxes you already paid by taking certain deductions or credits provided for in the tax law. On the flip-side, you might have additional income not included in your paycheck that you’re legally required to report, and which may result in you owing more in taxes.


Understanding the Income Tax Basics

Prior to the Registration and Filing of your Income Tax Return, it is suggestable that you should establish the basic understanding on these processes. Knowledge of basic concepts would not only ensure that the tasks are performed easily but also in the befitting manner.

Taxable Income

Taxable Income means Total Income reduced by donations qualifying straight for deductions and certain deductible allowances.

Total Income

Total Income is the aggregate of Income chargeable to Tax under each head of Income.

Head of Income

Under the Income Tax Ordinance, 2001, all Income are broadly divided into following five heads of Income:

  • Salary
  • Income from Property
  • Income from Business or Profession
  • Capital Gains; and
  • Income from Other Sources

Resident

  • An individual is Resident for a Tax Year if the individual:
    • Is present in Pakistan for a period of, or periods amounting in aggregate to, one hundred and [eighty-three] days or more in the tax year;
    • Is present in Pakistan for a period of, or periods amounting in aggregate to, one hundred and twenty days or more in the tax year and, in the four years preceding the tax year, has been in Pakistan for a period of, or periods amounting in aggregate to, three hundred and sixty-five days or more; or
    • Is an employee or official of the Federal Government or a Provincial Government posted abroad in the Tax Year.
  • An Association of Persons is Resident for a Tax Year if the control and management of its affairs is situated wholly or partly in Pakistan at any time in that year;
  • A Company is Resident for a Tax Year if:
    • It is incorporated or formed by or under any law in force in Pakistan;
    • The control and management of its affairs is situated wholly in Pakistan at any time in the year; or
    • It is a Provincial Government or a local Government in Pakistan.

Non-Resident

An Association of Persons, a Company and an Individual are Non-Resident for a Tax Year if they are not Resident for that year.

Source of Income in Pakistan

Is defined in Sec. 101 of the Income Tax Ordinance, 2001, which caters for Incomes under different heads and situations. Some of the common Source of Incomes in Pakistan are as under:

  • Salary received or receivable from any employment exercised in Pakistan wherever paid;
  • Salary paid by, or on behalf of, the Federal Government, a Provincial Government, or a local Government in Pakistan, wherever the employment is exercised;
  • Dividend paid by Resident Company;
  • Profit on debt paid by a Resident Person;
  • Property or rental Income from the lease of immovable property in Pakistan; and
  • Pension or annuity paid or payable by a Resident or permanent establishment of a Non-Resident.

Foreign Source of Income

Is any Income, which is not a Source of Income from Pakistan.

Person

  • An Individual;
  • A Company or Association of Persons incorporated, formed, organized or established in Pakistan or elsewhere; and
  • The Federal Government, a foreign government, a political subdivision of a foreign government, or public international organisation.

Company

  • A Company as defined in the Companies Act, 2017;
  • A body corporate formed by or under any law in force in Pakistan;
  • A modaraba;
  • A body incorporated by or under the law of a country outside Pakistan relating to incorporation of Companies;
  • An amendment has been made through Finance Act, 2013 to enlarge the scope of definition of a Company. Now as per Income Tax Ordinance, 2001 a company includes:
    • A co-operative society, a finance society or any other society;
    • A non-profit organization; and
    • A trust, an entity or a body of persons established or constituted by or under any law for the time being in force.
  • A foreign association, whether incorporated or not, which the Board has, by general or special order, declared to be a company for the purposes of this Ordinance;
  • A Provincial Government;
  • A Local Government in Pakistan; and
  • A Small Company

Association of Persons

Includes a firm (the relation between persons who have agreed to share the profits of a business carried on by all or any of them acting for all), a Hindu undivided family, any artificial juridical person and any body of persons formed under a foreign law, but does not include a Company.

Tax Year

Is a period of twelve months ending on 30th day of June i.e. the financial year and is denoted by the calendar year in which the said date falls. For example, tax year for the period of twelve months from July 01, 2017 to June 30, 2018 shall be denoted by calendar year 2018 and the period of twelve months from July 01, 2018 to June 30, 2019 shall be denoted by calendar year 2019. It is called Normal Tax Year.

Special Tax Year

Means any period of twelve months and is denoted by the calendar year relevant to the Normal Tax Year in which closing date of the Special Tax Year falls. For example, Tax Year for the period of twelve months from January 01, 2017 to December 31, 2017 shall be denoted by calendar year 2018 and the period of twelve months from October 01, 2017 to September 30, 2018 shall be denoted by calendar year 2019.


Register for Income Tax

The first step of filing your Income Tax Return is to register yourself with Federal Board of Revenue (FBR).

  • For Income Tax Registration Individual can register online through Iris Portal
  • Whereas, the principal officer of AOP and Company needs to visit Regional Tax Office (RTO)
IRIS Portal

Tax Payer Registration Basics

Some important facts about Registration

An individual, a company and an association of persons (AOP) or foreign national shall be treated as registered, when they are e-enrolled on the portal of Iris.

E-Enrollment with FBR provides you with a National Tax Number (NTN) or Registration Number and password.

In case of individuals, 13 digits Computerized National Identity Card (CNIC) will be used as NTN or Registration Number.

NTN or Registration Number for AOP and Company is the 7 digits NTN received after e-enrollment.

These credentials allow access to portal of Iris, the online Income Tax system, which is only way through which online Income Tax Return can be filed.


Requirements Before Registration

An individual needs to ensure that the following information is available before starting the e-enrollment.

Requirements of e-enrollment for an individual are as follows:

  • CNIC/NICOP/Passport number
  • Cell phone number in use
  • Active e-mail address
  • Nationality
  • Residential address
  • Accounting period
  • In case of business income:
    • business name
    • business address
  • Principal business activity
  • Name and NTN of employer in case of salary income
  • Address of property in case of property income

Principal Officer of the Company and AOP needs to ensure that the following information is available before starting e-enrollment.

Following particulars are required for registration:

  • Name of the Company or AOP
  • Business name
  • Business address
  • Accounting period
  • Business phone number
  • E-mail address
  • Cell phone number of principal officer of the company or AOP
  • Principal business activity
  • Address of industrial establishment or principal place of business
  • Company type, like public limited, private limited, unit trust, trust, NGO, society, small company, modaraba or any other
  • Date of registration
  • Incorporation certificate by Securities and Exchange Commission of Pakistan (SECP) in case of company
  • Registration certificate and partnership deed in case of registered firm
  • Partnership deed in case firm is not registered
  • Trust deed in case of trust
  • Registration certificate in case of society
  • Name of representative with his CNIC or NTN
  • Following particulars of every director and major shareholder having 10% or more shares in case of company or partners in case of an AOP, namely:
    • Name
    • CNIC / NTN / Passport and
    • Percentage of Share

Requirements for Registration of Non-Resident Company having permanent establishment in Pakistan shall furnish the following particulars:

  • Name of the Company
  • Business address
  • Accounting period
  • Phone number of business
  • Principal business activity
  • Address of principal place of business
  • Registration number and date of the branch with the Securities and Exchange Commission of Pakistan (SECP)
  • Name and address of principal officer or authorized representative of the Company
  • Authority letter for appointment of principal officer or authorized representative of the Company
  • Cell phone number of principal officer or authorized representative of the Company and
  • Email address of principal officer or authorized representative of the Company

Non-Resident Company not having permanent establishment in Pakistan shall furnish the following particulars:

  • Name of the Company
  • Business address in the foreign country
  • Name and nationality of directors or trustees of the Company
  • Accounting period
  • Name and address of authorized representative of the Company
  • Authority letter for appointment of authorized representative of the Company
  • Cell phone number of authorized representative of the Company
  • Email address of authorized representative of the Company
  • Principal business activity and
  • Tax Registration or incorporation document from concerned regulatory authorities of the foreign country

Registration Process

Online Registration

Online registration is available only for:

  • Individual and not for Association of Person or Company;

Before starting online registration, Taxpayer must have:

  • Understanding on the Registration Process;
  • A computer, scanner and internet connection;
  • A cell phone with SIM registered against their own CNIC;
  • A personal email address belonging to them;
  • Scanned document in PDF of:
    • Certificate of maintenance of personal bank account in his own name;
    • Evidence of tenancy / ownership of business premises, if having a business;
    • Paid utility bill of business premises not older than 3 months, if having a business.
  • Online registration is available at Portal of Iris

Registration at Facilitation Counters of Tax Houses

Registration at Facilitation Counters of Tax are available for all:

  • Individual, Association of Person and Company;
  • Income Tax and Sales Tax;

For Registration of An Individual, The Individual Must:

  • Personally go to any Facilitation Counter of any Tax House;
  • Take the following documents with him:
    • Original CNIC;
    • Cell phone with SIM registered against his own CNIC;
    • Personal Email address belonging to him;
    • Original certificate of maintenance of personal bank account in his own name;
    • Original evidence of tenancy / ownership of business premises, if having a business;
    • Original paid utility bill of business premises not older than 3 months, if having a business.

For Registration of An AOP, Anyone of the Members / Partners Must:

  • Personally go to any Facilitation Counter of any Tax House
  • Take the following documents with him:
    • Original partnership deed, in case of Firm;
    • Original registration certificate from Registrar of Firms, in case of Firm;
    • CNICs of all Members / Partners;
    • Original letter on letterhead of the AOP signed by all Members / Partners, authorizing anyone of the Members / Partners for Income / Sales Tax Registration;
    • Cell phone with SIM registered against his own CNIC but not already registered with the FBR;
    • E-mail address belonging to the AOP;
    • Original certificate of maintenance of bank account in AOP’s name;
    • Original evidence of tenancy / ownership of business premises, if having a business;
    • Original paid utility bill of business premises not older than 3 months, if having a business.

For Registration of A Company, the Principal Officer Must:

  • Personally go to any Facilitation Counter of any Tax House
  • ake the following document with him:
    • Incorporation Certificate of the Company;
    • CNICs of all Directors;
    • Original letter on letterhead of the company signed by all Directors, verifying the Principal Officer and authorizing him for Income Tax / Sales Tax Registration;
    • Cell phone with SIM registered against his own CNIC but not already registered with the FBR;
    • E-mail address belonging to the Company;
    • Original certificate of maintenance of bank account in Company’s name;
    • Original evidence of tenancy / ownership of business premises, if having a business;
    • Original paid utility bill of business premises not older than 3 months, if having a business.

Modification of Income Tax Registration

Income Tax Registration of a person can be modified after discovering any change or omission in any information, particulars, data or documents associated with the registration of the person.

Person would have to file a modification form of registration in Iris to change the relevant particulars.

The Commissioner will grant or refuse the requested modification of the person after examining the modification form of registration and making any inquiry deemed necessary.

Person can within thirty (30) days of the decision regarding modification file a representation before the Chief Commissioner.

Chief Commissioner will decide on the merits of the representation filed.


Cancellation of Income Tax Registration

Commissioner may by order in writing cancel the Income Tax Registration of a taxpayer after ascertaining that there is no outstanding liability against the taxpayer; and all the relevant information, particulars, data or documents associated with the Registration of the taxpayer warrant such a cancellation.


Change In Particulars of Registration

In case there is a change in the name address, or other particulars as stated in the registration certificate, the registered person shall notify the change in the prescribed form to the RTO within fourteen days of such change.

The change in the business category shall be allowed after RTO has verified the manufacturing facility and confirmed the status as industrial consumer of the electricity and gas distribution companies.


Change Your Personal Details

A person can change their registration information recorded for filing Income Tax Return in three (3) possible ways.

    • Changing information through Iris, a person can change / update information by logging into Iris. Following information can be updated by the person through Registration Form 181 (filed for modification) Income Tax:
      • Mobile number
      • E-mail
      • Personal / Residential Address
      • Business Address
      • Addition of Business Branches
      • Legal Representative u/Sec. 87 of the Income Tax Ordinance, 2001
      • Bank Account
    • Changing information through Federal Board of Revenue (FBR) helpline, a person can also change or update information through FBR helpline via phone or email. Following information can be updated through the helpline:
      • Name
      • Date of Birth
      • Gender
      • Disability Status
      • Senior Citizen Status
    • Changing Information by visiting Regional Tax Office (RTO). For changes in registration regarding the following issues, the person will have to visit their relevant RTO:
      • Discontinuance of business
      • Jurisdiction for Income Tax Return Assessment
      • Deregistration
      • Updating CNIC Number
      • Updating Pakistan Origin Card (POC)

A person will have to take relevant documents to RTO in order to successfully change details regarding Income Tax Registration.


Filing the Income Tax Return

Logging Into IRIS

File online Income Tax Return by logging into Iris. Iris is online portal where Income Tax Return is filed.

If you are a first time Income Tax filer, registration will be required before you can file your Income Tax Return.

After registration you can log into Iris and file your Income Tax Return. Those having obtained a National Tax Number (NTN) or Registration Number but do not have credentials to log into Iris can get access by clicking on ‘E-enrollment for Registered Person’


Password for IRIS Login

E-enrollment with Federal Board of Revenue (FBR) provides you with NTN or Registration Number and password. You can login to Iris by entering your NTN or Registration Number and password.

Reset Password

If you need to reset your password to gain access to Iris, you can click ‘Forgot Password’ on the Iris login screen. Enter all the data in the required fields.

Codes will be sent to your email address and mobile number. Enter the codes in the provided fields. A new window will open in which you will be given option to reset your password.

Change Password for IRIS

Password can be changed by logging into Iris and clicking ‘Change Password’ on the top right of the screen. Enter the required information in the dialog box opened.


Completion of Income Tax Returns

To complete online Income Tax Return a person must complete the Return of Income form and Wealth Statement (statement of assets & liabilities) form.

To facilitate the taxpayers, FBR’s Knowledge Base Portal provides step by step written and video guides on filing Income Tax Return and Wealth Statement.

Successful submission of Income Tax Return and Wealth Statement in Iris is confirmed when both the forms have moved from the Draft folder to Completed Task.

Reconciliation of Wealth Statement

Wealth Statement will only be successfully submitted, once current year’s wealth has increased/decreased from previous year’s wealth by the same amount as your income has exceeded/fallen short of your expenses. Failure to reconcile wealth statement won’t allow you to submit your Income Tax Return.

Salaried Person – Income Tax Return

To facilitate salaried person in filing their Income Tax Return, Declaration form 114(I) has been provided. Salaried person would need to complete the Declaration form 114(I) in order to successfully submit their Income Tax Return.

Persons who are deriving income only from salary and other sources, where salary is more than 50% of Income can avail this form.

Change PIN for IRIS

Pin can be changed by logging into Iris and clicking ‘Change Pin’ near the top of the screen. Enter the required information in the dialog box opened.


Completing Income Tax Returns

An Income Tax Return can be revised within five (5) years of being originally filed to correct any omission or wrong statement discovered later on.

In order to revise the Income Tax Return filed, one has to file an application for revision in Iris. After approval of your application you can file a revised Income Tax Return in Iris.

Revising Wealth Statement

A Wealth Statement (statement of assets and liabilities) can be revised in Iris before receipt of the notice under sub-section (9) of section 122 of the Income Tax Ordinance, 2001 without the need to file an application seeking approval for revision.


Filing Income Tax Return After Deadline

To file the online Income Tax Return after due date you would still have to complete the filing of Income Tax Return as described above.


Record Keeping For Income Tax Return

Persons having taxable income are bound to keep Income Tax Return records for six (6) years.


Persons Obligated to File Income Tax Return

You might be obligated to file Income Tax Return if you are a certain category of person or have income up to certain threshold.


Credits, Rebates and Exemptions For Income Tax Return

You can avail Tax Credits, Rebates and Exemptions only if you are an Active Taxpayer.


Privacy of Personal Information

By not filing your Income Tax Return in spite of having taxable income, you will be liable to the penalty and prosecution under the provisions of Income Tax Ordinance 2001. Your personal information is not disclosed to anyone except the tax officials.


Income Tax Return Forms

If you are filing your Income Tax Return manually then you may download the same here:


Witholding Tax Forms


Active Taxpayer List (ATL)

The Active Taxpayer List (ATL) is a central record of online Income Tax Return filers for the previous Tax Year.

ATL Update

ATL is published every financial year on the 1st March and is valid up to the last day of February of the next financial year. For example, Active Taxpayer List for Tax year 2017 was published on 1st March 2018 and will be valid till 28th February 2019. Similarly, Active Taxpayer List for Tax year 2018 will be published on 1st March 2019 and will be valid till 28th February 2020.

The ATL is updated on every Monday on the Federal Board of Revenue (FBR) website.


Entrance within Active Taxpayer List (ATL)

A person’s name will be part of the current ATL, if the Tax Return filed pertains to the Tax year of the relevant ATL. For example, to be part of the ATL published on 1st March 2018, a person must have filed a Tax return for the Tax year 2017. Similarly, to be a part of the ATL published on 1st March 2019, a person must have filed a Tax Return for the Tax year 2018.

Restriction on including a person’s name on ATL, if the person has not filed Tax Return by the due date specified by Income tax authorities was introduced through Finance Act, 2018. For example, to be part of the ATL published on 1st March 2019, a person must file a Tax Return by the specified due date for the Tax year 2018.

However, through Finance Act, 2019 a person’s name can be part of ATL, even if the person has filed Tax Return after the due date specified by Income Tax authorities.

Furthermore, a surcharge for placement on ATL after due date of filing of Tax Return will be charged as under:

Person

Surcharge (PKR)

  • Company

  • 20,000

  • Association of Persons

  • 10,000

  • Individuals

  • 1,000

Table: Surcharge

A company or an AOP shall be included in the ATL, whose return is not to be filed due to incorporation or formation after 30th day of June relevant to the Tax year pertaining to the ATL.

Joint account holders as an entity shall be deemed to be part of ATL if any of the persons in the joint account have met the criteria of being included in the ATL.

Bank account held in the name of a minor shall be considered part of ATL if the parents, guardians of the minor or any person who has deposited money in minor’s account are deemed to have met the criteria of being included in the ATL.

Entry in Active Taxpayer List (ATL)

The filers who delayed the filing of Income Tax Return for the Tax Year 2018 can pay “Surcharge for ATL” as defined under section 182(A) of Income Tax Ordinance 2001 by clicking on Tax Payment Nature “Misc” head in the PSID.

Only after the payment of surcharge will the name of the late filer become part of ATL.


Check Active Taxpayer Status

Active Taxpayer status can be checked in the following three (3) ways:

Verification Through Online Portal

The ATL Status Check allows you to confirm your Active Taxpayer status.

Check Active Taxpayer Status by SMS

Check Individual’s Active Taxpayer status by SMS through the following procedure:

Type “ATL (space) 13 digits Computerized National Identity Card (CNIC)” and send to 9966. Check Active Taxpayer status of AOP and Company by SMS through the following procedure: Type “ATL (space) 7 digits National Tax Number (NTN)” and send to 9966.

Check AJ&K Active Taxpayer status by SMS through the following procedure:

For Individual, type AJKATL (space) CNIC (without dashes). Send it to 9966. Having NTN AJKATL (space) 11 digit NTN (without dashes). Send it to 9966.

Check Active Taxpapyer Status by Downloading ATL

You can also download ATL from:

Active Taxpayer List (Income Tax)

The Active Tax Payer’s List of AJK is to be considered at par with the ATL (Income Tax) after amendment in the Income Tax Ordinance 2001 through Finance Act 2018.


Active Taxpayer Benefits

Being on the ATL gives you certain benefits:

  • Lower rates of tax deduction at source by banks on both profits and cash withdrawals
  • Reduction on withholding tax (tax already deducted from your income and gains) when registering and transferring motor vehicles
  • Lower rate of tax on buying and selling of property
  • Lower withholding tax rate on capital gains on sale of securities
  • Charges for tax on dividend will be lower
  • Lower rate of withholding tax on prize bond winnings
  • Allows you to claim back overpaid tax that has been withheld

Withholding Tax Rates

Applicable Withholding Tax Rates (Updated up to June 30, 2019)


Pay Income Tax

In order to pay your Income Tax dues, the person has to log into eFile.

eFile Portal

You can log into efile by using the same credentials you used to log into Iris. After logging into the efile, the person has to access the e-Payments tab.


E-Payments

In the e-Payments tab, the person will access Create Payment and then select Income Tax Annual Return option.

The resulting selection will lead you to Income Tax e-Payment page. On this page a payment slip (PSID) will be created by

  • Selecting the relevant Tax Year
  • Typing the Tax amount due
  • Selecting the mode of payment
  • Clicking the create button on the bottom of the page

Confirm the e-Payment created. This will successfully create your e-Payment slip. The e-Payment slip can be deposited in any National Bank (NBP) / State Bank (SBP) branch. Select the nearest city where you want to deposit the payment slip from the drop down list.

Click the print button to download the PSID on your computer. Deposit the PSID in any of the available branches of the city of your choice.


Computerised Payment Receipt

Computerized Payment Receipt (CPR) is generated after paying the tax due. This is reflected in Iris within 24 hours of depositing the payment.

Tax payable is to be made on or before the designated Income Tax due date for each person.


Payment of Income Tax Through Alternate Delivery Channels (ADC)

Kindly refer to the User Guide in order to make your tax payment through Alternate Delivery Channels (ADC) such as ATMs and Internet Banking.


Penalty for Late Payment

Failure to pay tax payable on due date will attract penalty or default surcharge or both. Failure to make payment on your tax dues is an offence punishable on conviction with a fine or imprisonment for a term not exceeding one year or both.


Surcharge Payment – ATL

The late filers of Income Tax Return for Tax Year 2018 can pay “Surcharge for ATL” as defined under section 182(A) of Income Tax Ordinance 2001 by clicking on Tax Payment Nature “Misc” head in the PSID.

Only after the payment of surcharge will the name of the late filer become part of ATL.


Income Tax Due Dates

Person

Due Dates

  • Individual & Association of Persons (AOP)

  • On or before 30th September

  • Company

  • On or before 31st December

  • Company having a special tax year

  • On or before 30th September

Table: Income Tax Due Dates


Tax Period For Income Tax Return

Income Tax Return relates to a specific tax year. A tax year is a period of twelve months ending on 30th day of June i.e. the financial year and is denoted by the calendar year in which the said date falls. For example tax year 2017, covers a period from 1st July 2016 to 30th June 2017.

Tax year includes special tax year, which means any period of twelve months and is denoted by the calendar year relevant to the normal tax year in which closing date of the special tax year falls. For example, tax year for the period of twelve months from January 01, 2016 to December 31, 2016 shall be denoted by calendar year 2017 and the period of twelve months from October 01, 2016 to September 30, 2017 shall be denoted by calendar year 2018.


Income Tax Refund

Refund can be only claimed if the person has filed their Income Tax Return electronically. A manual Return does not entitle you to a refund.

The refund amount should be clearly reflected in your Income Tax Return in Iris.

Refund resulting from the Income Tax Return can be claimed by filing a separate application in Iris. To check the status of your application, please visit your relevant Regional Tax Office (RTO).

The refund can also be claimed later on after submitting your Income Tax Return, but within two years from the date of filling of return (date of assessment) or from the date on which the tax was paid, whichever is later.

Entitlement of Refund

However, persons filing Tax Return for Tax year after the specified due date will not be entitled to refund during the period the person is not included in ATL and Income Tax authorities will not incur any liability of compensation for delayed refund for the period the person is not appearing in ATL and such period shall not be counted for the purpose of computing additional payment for delayed refund.


Right of Appeal

Most appeals arise on account of disagreement between the taxpayer and the tax collectors (Inland Revenue department) regarding the quantification of the taxable income and tax liability thereon as well as levy of default surcharge, penalties, etc.

To resolve such disagreements, law lays down the procedure, which gives the taxpayer right of appeal before the Commissioner (appeals) and if still not satisfied, a further right of appeal before the Appellate Tribunal and Higher Courts of the country.


Persons Eligible to Appeal

Any person dissatisfied with any order passed by a Commissioner/Officer Inland Revenue has the right of appeal.

In case of an Individual, the Individual himself; in case of an Association of Person (AOP), any partner or member of the association; and in case of a Company the principal officer.

In case of a deceased individual, the legal representatives of the deceased; and in case of an individual under legal disability or a nonresident person, his/her/it’s “representative”.


Requirements for Making an Appeal

In order to make an appeal person has to submit the tax due along with the return of income, on the basis of income declared.


Time Limit for Making an Appeal

Time limit for filing an appeal before the Commissioner (appeals) is thirty (30) days from the date of receipt of notice of demand relating to an assessment, penalty or any other order.

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