Amendments in the ADRC Rules under section 134A of the Income Tax Ordinance, 2001

Government of Pakistan
Revenue Division
Federal Board of Revenue

Islamabad, the 6th November, 2025

NOTIFICATION

S.R.O. 2076(I) / 2025. - In exercise of the powers conferred by sub-section (1) of section 237 read with sub-section (15) of section 134A of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Income Tax Rules, 2002, which, as required under sub-section (3) of the said section 237, were previously published vide Notification No. S.R.O. 765(I)/2025, dated the 8th May, 2025, namely: -

In the aforesaid Rules, in rule 231C, for sub-rule (11), the following shall be substituted and shall be deemed to have been so substituted on and from the 4th day of March, 2025, namely:-

"(11) Members of the Committee appointed under clauses (i) and (iii) of sub-section (3) of section 134A of the Ordinance shall, after the decision by the Committee under sub-rule (8), be paid a lump sum one-time remuneration as under:-

(a) three hundred thousand Rupees and one hundred and fifty thousand Rupees for the Chairperson and member of the Committee respectively except the Chief Commissioner Inland Revenue, if the amount of tax liability is up to fifty million Rupees;

(b) five hundred thousand Rupees and two hundred and fifty thousand Rupees for the Chairperson and member of the Committee respectively except the Chief Commissioner Inland Revenue, if the amount of tax liability exceeds fifty million Rupees; and

(c) Chairperson or a member of the Committee may be allowed TA/DA equal to the entitlement of BPS-22 and BPS-21 officers of the Federal Government respectively."

[1(75)R&S/2020-P-III]

(Syeda Maimoona)
Second Secretary (Rules & SRO)