Simplified electronic Income Tax Return for tax year 2025 for individuals

SRO 1561(I)2025Return forms

SRO 1561(I)2025 is an Income Tax SRO dated 18 August 2025, listed by FBR as "Simplified electronic Income Tax Return for tax year 2025 for individuals".

FBR publishes pages of this SRO as scanned images, so 9 of its 24 pages were transcribed by Qanoon Digest from the page images, with tables set out as tables. Pages marked as typed text come from the PDF itself. Check the official PDF before relying on any wording or figure.

Page 1

Government of Pakistan Revenue Division Federal Board of Revenue ***** Notification (Income Tax) Islamabad, the 18th August, 2025. S.R.O. 1561(I)/2025.- In exercise of the powers conferred by sub-section (1) of section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Income Tax Rules, 2002, the same having been previously published vide Notification No. S.R.O. 1213(I)/2025, dated 7th July, 2025 as required by sub-section (3) of section 237 of the said Ordinance, namely:- In the aforesaid Rules, in the Second Schedule, after Part-II-ZA, the following new Part-II-ZD shall be added, namely:-

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INCOME TAX RETURN FOR TAX YEAR 2025 Simplified Electronic Return for Individuals Simplified Electronic Return for Individuals

Page 3

[Screenshot of the IRIS Income Tax Return screen: Income Source. Current step: Start.]

Start filing your income tax return

The Tax Year 2025 cycle runs from 01 July 2024 to 30 June 2025. The deadline for filing your income tax return is 30 September 2025.

Were you present in Pakistan for 183 days or more during the Tax Year 2025 (from 01 July 2024 to 30 June 2025)?

Yes / No

Continue

Steps: Start; Income Sources; Income Details; Withholding Taxes; Tax Relief, Reductions & Credits; Wealth Statement; Capital Assets; Wealth Reconciliation; Tax Return Summary & Undertaking; Verification and Confirmation.

Page 5

[Screenshot of the IRIS Income Tax Return screen. 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: Search by employer name or 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

Back / Next

Page 6

[Screenshot of the IRIS Income Tax Return screen. 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

Back / Next

Page 8

[Screenshot of the IRIS Income Tax Return screen. 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

Page 9

[Screenshot of the IRIS Income Tax Return screen. 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

Back / Next

Page 10

[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

Page 14

[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 description

Property type: Select property type

Measurement unit: Select measurement unit

Declared cost: Enter amount

Country: Pakistan

City: Search city

Area / Housing society: Area / Housing society

House / Street / Block: House / Street / Block

Back / Next

Page 15

[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)

You don't have added any liability
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

Page 22

[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

Page 24

2. Any changes in the return available in IRIS shall be deemed to have always been present, however, this will not cause any prejudice to the taxpayers having filed the return prior to the change. 3. This Notification shall be applicable for the tax year 2025. [F.No. 1(16)R&S/2025]

Related Income Tax SROs on return forms

SRO 1495(I)/20262 September 2026dated 02.09.2026, regarding Final Electronic Returns for Tax Year, 2026
SRO 835(1)/20267 May 2026Draft Electronic Returns for Individuals, SME, AOPs and Companies for Tax Year, 2026draft
SRO 1562(I)202518 August 2025Income Tax Returns for salaried persons, AOPs, Companies and Business Individual for Tax year, 2025
SRO 1212(I)/20257 July 2025Draft Electronic Income Tax Return Forms for Tax Year 2025draft
SRO 1213(I)/20257 July 2025Draft Simplified Electronic Income Tax Return Individuals Form for Tax Year 2025draft
SRO 1321(I)202428 August 2024Return for traders for tax year 2024 and onwards who have not filed return for tax year 2023

All SROs on return forms

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