Late Tax Filers Can Join ATL Without Surcharge, FBR Rules
Under the amended Income Tax Rules, applicants must submit an electronic undertaking on the IRIS portal not to buy property for six months.

Late tax filers can be included in the Active Taxpayer List without the surcharge by submitting an e-undertaking on IRIS not to buy property for six months.
Under the amended Income Tax Rules, 2002, individuals who file their income tax returns late can now be included in the Active Taxpayer List (ATL) without paying the applicable surcharge, according to the Federal Board of Revenue (FBR).
New Condition
Applicants must submit an electronic undertaking through the FBR’s IRIS portal, promising not to buy or acquire any property for six months. They must use a new form that asks for their CNIC number, the relevant tax year and filing details.
How It Will Be Enforced
If the FBR finds a property purchase during the six-month period, it will first give the taxpayer a chance to explain. If a violation is confirmed, the surcharge exemption is withdrawn, and ATL inclusion falls under the standard rules.
Automated Review of Returns
The FBR has also introduced an automated system to review returns electronically for errors or discrepancies. Taxpayers will be notified online and can respond before any action is taken.
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