Draft Simplified Electronic Income Tax Return Individuals Form for Tax Year 2025

Government of Pakistan
Revenue Division
Federal Board of Revenue

Islamabad, the 7th July, 2025.

Notification
(Income Tax)

S.R.O. 1213 (I)/2025. - The following draft of certain further amendments in the Income Tax Rules, 2002, which the Federal Board of Revenue proposes to make in exercise of the powers conferred by under sub-section (1) of section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), is hereby published for information of all persons likely to be affected thereby and, as required by sub-section (3) of the said section 237, notice is hereby given that objections or suggestions thereon, if any, may be sent for the consideration of the Federal Board of Revenue within seven days of publication of the draft in the official Gazette. Objections or suggestions which may be received in respect of the said draft, before the expiry of the aforesaid period, shall be taken into consideration by the Federal Board of Revenue, namely:-

DRAFT AMENDMENTS

In the aforesaid Rules, in the Second Schedule, after Part-II-ZA, the following new Part-II-ZB shall be added, namely:-

INCOME TAX RETURN FOR TAX YEAR 2025

Simplified Electronic Return for Individuals

Simplified Electronic Return for Individuals

[Screenshot of the IRIS "Income Tax Return" screen, Tax Year. Current step: Income Sources.]

Your sources of income

Our records indicate that you received income during the Tax Year 2025 (01 July 2024 to 30 June 2025) from the pre-selected sources below. If you recieved income from any additional sources during this period, please select them and proceed to the next step.

Salary
Pension
Rent from Property

Other

Profit on Bank Account
Dividends

Did you receive income from any other sources during the tax year in addition to the income options selected above?

Yes / No

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[Screenshot of the IRIS "Income Tax Return" screen, Tax Year. Steps: Start; Income Sources; Income Details (Salary, Pension, Rent from Property, Profit on Bank Account, Dividends); Withholding Taxes; Tax Relief, Reductions & Credits; Wealth Statement; Capital Assets; Wealth Reconciliation; Tax Return Summary & Undertaking; Verification and Confirmation. Current step: Income Details > Salary.]

Your salary

We have pre-filled details of your salary for the Tax Year 2025 (01 July 2024 to 30 June 2025).

Salary Details (Edit)

Employer name
Gross salary
Transport monetisation benefit
Tax deducted from salary
Salary/allowances exempt from tax

Did you receive any salary arrears or employment termination benefits from your employer or any additional salary from a different employer?

Yes / No

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[Screenshot of the IRIS "Income Tax Return" screen, Tax Year. Current step: Income Details > Pension.]

Your pension

Please enter details of your pension for the Tax Year 2025 (01 July 2024 to 30 June 2025).

Employer name / NTN

I can't find my employer's name or NTN

Gross pension

Do you receive any additional pension from a different employer?

Yes / No

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[Screenshot of the IRIS "Income Tax Return" screen, Tax Year. Current step: Income Details > Rent from Property.]

Your rent from property

Please enter details of your rental income from property for the Tax Year 2025 (01 July 2024 to 30 June 2025).

Rent from property
Repair and maintenance allowance

Do you want to declare any receipts other than rent, or claim any deductions against rent from property?

Yes / No

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[Screenshot of the IRIS portal. Menu: Registration; Declaration; Assets Declaration; Rectification; Appeals; Refund; DNFBP; Withholding / Advance Tax; Payments; Jurisdiction; Sales Tax; IRMS; Invoice Management; MIS. Screen: "Income Tax Return", Tax Year. Current step: Income Details > Profit on Bank Account.]

Your profit on bank account

We have pre-filled details of your profit on bank account during the Tax Year 2025 (01 July 2024 to 30 June 2025).

Other Sources Details

Profit on bank account

Do you want to edit pre-filled income details on this page?

Yes / No

Back / Next

[Screenshot of the IRIS "Income Tax Return" screen, Tax Year. Current step: Income Details > Dividends.]

Your dividends

We have pre-filled details of your dividends during the Tax Year 2025 (01 July 2024 to 30 June 2025).

Other Sources Details

Dividends

Do you want to edit pre-filled income details on this page?

Yes / No

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[Screenshot of the IRIS "Income Tax Return" screen. Current step: Withholding Taxes.]

Your withholding taxes

We have pre-filled details of your taxes withheld during the Tax Year 2025 (01 July 2024 to 30 June 2025)

Adjustable Tax

Tax Deducted on Salary
Tax Deducted on Cash Withdrawals
Tax Deducted on Credit / Debit Card Transactions
Tax Deducted on Phone / Internet Bill
A. Total Adjustable Tax

Minimum Tax

Tax Deducted on Payment for Services
B. Total Minimum Tax

Final Tax

Tax Deducted on Profit on Bank Account
Tax Deducted on Dividends
Tax Deducted on Electricity Bill
C. Total Final Tax

Total Withholding Taxes

A. Total Adjustable Tax
B. Total Minimum Tax
C. Total Final Tax
D. Total Withholding Taxes (A + B + C)
= Total Adjustable Tax + Total Minimum Tax + Total Final Tax

Do you want to report any withholding taxes other than those mentioned above?

Yes / No

Back / Next

[Screenshot of the IRIS "Income Tax Return" screen. Current step: Tax Relief, Reductions & Credits.]

Tax Relief, Reductions & Credits

Your response to the questions below will help us determine whether or not you qualify for tax relief in the form of deductible allowances, tax reductions and tax credits which reduce your taxable income and/or tax liability for the Tax Year 2025 (01 July 2024 to 30 June 2025).

Were you a full-time researcher or teacher in an educational institute during the Tax Year 2025?

Yes / No

Did you pay tuition fee for your children's education during the Tax Year 2025?

Yes / No

Did your bank deduct Zakat from your bank account, or did you make any Zakat payments to a recognized Zakat collection authority, during the Tax Year 2025?

Yes / No

Do you want to claim tax relief for any area other than those mentioned above?

Yes / No

Back / Next

[Screenshot of the IRIS "Income Tax Return" screen. Current step: Wealth Statement.]

Re-enter bank account details

We have displayed your previously-added bank account details below. Please re-enter your bank account details for verification purposes.

Your Bank Account Details From Last Year's Income Tax Return

Re-Enter Your Bank Account Details

Please enter the 24-digit IBAN for your bank account and provide the closing balance as of 30 June 2025.

IBAN

Account closing balance (as of 30 June 2025)

Back / Next

[Screenshot of a dialog box.]

Enter bank account details

Please enter the 24-character IBAN for your bank account and provide the closing balance as of 30 June 2025.

IBAN
Enter IBAN

Account closing balance
Enter Account closing balance

Cancel / Next

[Screenshot of the IRIS "Income Tax Return" screen. Current step: Wealth Statement.]

Add bank account(s)

According to our records, the following bank account(s) belong to you and will be added to your personal assets. Please provide the closing balance for your bank accounts as of 30 June 2025.

Bank name
Account title
IBAN

Account closing balance (as of 30 June 2025)

[Screenshot of the IRIS "Income Tax Return" screen. Current step: Wealth Statement.]

Re-enter property details

We have displayed your previously-added property details below. Please re-enter your property details so that our records reflect updated and complete information.

Your existing property details

Property type
Property details

Re-enter your property details

Property description
Property type (Select property type)
Measurement unit (Select measurement unit)
Declared cost (Enter amount)
Country: Pakistan
City (Search city)
Area / Housing society
House / Street / Block

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[Screenshot of the IRIS "Income Tax Return" screen. Current step: Wealth Statement.]

Your personal assets and liabilities

Please review your personal assets and liabilities below and update them to reflect their status during the Tax Year 2025 (1 July 2024 to 30 June 2025)

A. Assets in Pakistan (Add Item)

Cash in Hand
Bank Accounts
Motor Vehicles
Property
Investments
Precious Possessions
Receivables
Any Other Assets
Total Personal Assets

B. Liabilities in Pakistan (Add Item)

[illegible]
Total Liabilities

Net Assets

Net Assets (A-B) = Total Assets - Total Liabilities

Change in Net Assets

Net Assets (as of 30 Jun 2025)
Net Assets (as of 30 Jun 2024)
Change in Net Assets = Net Assets (as of 30 Jun 2025) - Net Assets (as of 30 Jun 2024)

Do you have any assets or liabilities outside Pakistan?

Yes / No

Back / Next

[Screenshot of the IRIS "Income Tax Return" screen. Current step: Capital Assets.]

Select a property for exclusion from tax

You are allowed to exclude one property from tax on deemed income under Section 7E for the Tax Year 2025 (01 July 2024 to 30 June 2025). Please select one property from the options displayed below.

Back / Next

[Screenshot of the IRIS "Income Tax Return" screen. Current step: Capital Assets.]

Select any additional property(ies) for exclusion from tax

If you have any additional property(ies) that are excluded from tax on deemed income under Section 7E for the Tax Year 2025 (1 July 2024 to 30 June 2025), please select them from the list below.

Back / Next

[Screenshot of the IRIS "Income Tax Return" screen. Current step: Capital Assets.]

Provide Fair Market Value (FMV) of property(ies)

Please provide the Fair Market Value (FMV) of your property(ies) listed below.

Fair market value
Calculated tax

Download FBR Property Valuation Sheet

Back / Next

[Screenshot of the IRIS "Income Tax Return" screen. Current step: Wealth Reconciliation.]

Your money coming in

Please review details of your money coming in during the Tax Year 2025 (1 July 2024 to 30 June 2025) and update it if required.

Your Money Coming In (Calculate)

Total Income
Foreign Remittance
Gift Received
Inheritance
Other
Total Money Coming In

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[Screenshot of the IRIS "Income Tax Return" screen. Current step: Wealth Reconciliation.]

Your money going out

Please review details of your money going out during the Tax Year 2025 (1 July 2024 to 30 June 2025) and update it if required.

We have pre-filled the table below by using the following formula:
Total Money Going Out = Total Money Coming In - Change in Net Assets

Your Money Going Out

Personal Expenses (Your Contribution)
Personal Expenses (Family Member's Contribution)
Gift Given
Other
Total Money Going Out

Back / Next

[Screenshot of the IRIS "Income Tax Return" screen. Current step: Tax Return Summary & Undertaking.]

Your income tax return summary

Summary

Total Income
Total Tax Deducted / Paid
Balance Tax Payable

View Tax Calculations

Download

You can download and review your draft income tax return before submission.

Download Income Tax Return (PDF)

I hereby affirm that the information provided on this page is true.

Back / Submit Income Tax Return

[Screenshot of the IRIS "Income Tax Return" screen. Current step: Tax Return Summary & Undertaking.]

Your income tax return summary

Summary

Total Income
Total Tax Deducted / Paid
Balance Tax Payable

Hide Tax Calculations

Total Income

A. Income Liable to Normal Tax
B. Income Liable to Minimum Tax
C. Income Liable to Final Tax
D. Income Liable to Tax on Deemed Income
E. Tax Exempt Income

Taxable Income

G. Deductible Allowances

Balance Tax Payable

I. Tax Liability
J. Tax Reductions
K. Tax Credits
L. Withholding Taxes
M. Advance Taxes
N. Admitted Taxes

Download

You can download and review your draft income tax return before submission.

Download Income Tax Return (PDF)

I hereby affirm that the information provided on this page is true.

Back / Submit Income Tax Return

[Screenshot of the IRIS "Income Tax Return" screen. Current step: Tax Return Summary & Undertaking.]

Enter verification code

Please enter the 6-digit verification code sent to your registered mobile number ending in

Resend code in 00:45

Back

[Screenshot of the IRIS "Income Tax Return" screen. Current step: Tax Return Summary & Undertaking.]

Income tax return submitted

Your income tax return was submitted on

Your income tax return for the Tax Year 2025 (1 July 2024 to 30 June 2025) has been successfully submitted.

Your tax refund has been transferred to your bank account with the account number ending in ****

Download Income Tax Return (PDF) / Go to Dashboard

2. This Notification shall be applicable for the tax year 2025.

[F.No. 1(16)R&S/2025]

(Muhammad Amin Qureshi)
Secretary (Income Tax Policy)