Amendment in sub-rule (2DD) of rules 73 of the Income Tax Rules, 2002
SRO 2070(I)/2025 is an Income Tax SRO dated 3 November 2025, listed by FBR as "Amendment in sub-rule (2DD) of rules 73 of the Income Tax Rules, 2002".
FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.
Page 1
Government of Pakistan
Revenue Division
Federal Board of Revenue
Islamabad, the 03rd November, 2025.
Notification
(Income Tax)
S.R.O. 2070(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, for consideration of the Federal Board of Revenue, be sent within seven days of publication of this Notification in the official Gazette. Objections or suggestions received, if any, before expiry of the aforesaid period, shall be taken into consideration by the Federal Board of Revenue, namely: -
DRAFT AMENDMENTS
In the aforesaid Rules, in rule 73, for sub-rule (2DD), the following shall be substituted, namely: -
"(2DD) In case of an individual, electronic filing of income tax return and withholding statement shall be mandatory.".
[F.No. 1(12)R&S/2025]
(Syeda Maimoona)
Second Secretary (Rules & SRO)
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