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Qanoon Digest

Regarding Inland Revenue Reward Rules, 2021

SRO 2485(I)/2025 is an Income Tax SRO dated 23 December 2025, listed by FBR as "Regarding Inland Revenue Reward Rules, 2021".

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 23rd December, 2025.

NOTIFICATION

S.R.O. 2485(I)/2025.- The following draft of further amendments in the Inland Revenue Reward Rules, 2021, which the Federal Board of Revenue proposes to make in exercise of the powers conferred by section 227A and section 227B of the Income Tax Ordinance, 2001 (XLIX of 2001), section 72C and 72D of the Sales Tax Act, 1990 and section 42C and 42D of the Federal Excise Act, 2005 and the Islamabad Capital Territory (Tax on Services) Ordinance, 2001 (XLII of 2001), is hereby published for information of all persons likely to be affected thereby and, as required under sub-section (3) of section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), notice is hereby given that objections or suggestions thereon, if any, may for consideration of the FBR be sent within seven days of publication of this draft notification in this official Gazette. Any objections or suggestions which may be received from any person, before the expiry of the aforesaid period, shall be taken into consideration by the Board.

DRAFT AMENDMENT

In the aforesaid rules, in rule 6, for clause (ii), the following shall be substituted, namely:-

"(ii) The amount of reward for meritorious services shall not be more than twenty-four salaries during the financial year in the case of each employee.".

[4(44)RandS/2016 Part File]

(Muhammad Amin Qureshi)
Secretary (Rules & SROs)

Related Income Tax SROs on rules and amendments to rules

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  • SRO 17(I)/20268 January 2026Amendments in rule 81B (ATL) of the Income Tax Rules, 2002
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