ISLAMABAD: Federal Board of Revenue (FBR) has introduced conditional relief from the Rs25,000 Active Taxpayers’ List surcharge for individual late filers who undertake not to acquire property for six months.
Individuals must first file their income tax return for the latest tax year after the applicable deadline or extended deadline and furnish Form ATL-U electronically through FBR’s IRIS system.
The undertaking allows eligible individuals to enter the Active Taxpayers’ List (ATL) without paying the surcharge. It does not replace the requirement to file a return.
FBR issued the final amendments through SRO 2097(I)/2026, dated Tuesday, changing rule 81B and adding the prescribed form to the Income Tax Rules, 2002.
Under the undertaking, applicants commit not to purchase, acquire or otherwise obtain ownership or a beneficial interest in any property during the restricted period.
The six-month period starts on the date indicated in the electronic acknowledgement that IRIS provides after the successful submission of Form ATL-U. This option serves as a conditional alternative to paying a surcharge, rather than eliminating the charge entirely. The property undertaking applies to individuals who are seeking relief through this
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FBR may check compliance using information available under the Income Tax Ordinance or records supplied by authorities, registries, financial institutions and other lawful sources.
However, an indication of a breach does not automatically settle the matter. FBR must give the individual an electronic opportunity to be heard.
If it establishes a breach, the exemption ends from the date of that breach. Subsequent ATL inclusion then falls under the existing surcharge provisions.
Form ATL-U requires identification details, the relevant tax year, return-filing information and IRIS acknowledgement particulars. The final notification follows draft amendments published on October 6.
