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Income Tax Return Checklist
Filing with FBR for an individual. Name: [Your name]. Tax year: [Tax year].
1. What you need
☐ CNIC. For an individual, the NTN is the 13-digit CNIC.
☐ IRIS login. No login yet: e-enrol on IRIS first.
☐ Your income, tax already deducted, and bank and property figures.
☐ Figures for your Wealth Statement: it must reconcile with income and expenses, or the return will not submit.
2. The form
– The return form in IRIS and the Wealth Statement. Salaried people whose salary is over 50% of income can use form 114(I).
3. Your application
– Fill in both in IRIS. Filing is complete only when both move from Draft to Completed Task.
4. Where to file
– Online on IRIS (iris.fbr.gov.pk). Section 114 requires e-filing.
5. Time limits
– Tax Year 2026: the extended date was 31 October 2026 (FBR Circular 04 of 2026-27). We found no later extension.
– Late penalty: section 182, minimum Rs 10,000 for mainly salaried people and Rs 50,000 for others, reduced by 75%, 50% or 25% if filed within 1, 2 or 3 months.
– Filed late and need the Active Taxpayer List? Section 182A(3) lifts the surcharge for an individual who gives an undertaking not to acquire any property for six months. On 1 November 2026 we found only draft rules for it (Form ATL-U), so look for the form in IRIS.
– Otherwise the surcharge is Rs 25,000 for an individual (section 182A, Finance Act 2026).
6. Keep it and renew
– Save the acknowledgement and Wealth Statement. Next year: 30 September for individuals, unless FBR extends it.
Filed on [Filed on]
Acknowledgement no. [Acknowledgement no.]
Next deadline [Next deadline]
Sources, checked 01.11.2026: Income Tax Ordinance 2001 as amended to 20.02.2026, s.114, 182, 182A; Finance Act 2026, s.182, 182A(3); Circulars 02 and 04 of 2026-27; press reports of draft SRO 1691(I)/2026; fbr.gov.pk guides. Some FBR pages still show old amounts, so check IRIS. Not tax advice.