dated 21.04.2026 Regarding Valuation of Immovable Property, Gujranwala
SRO 653(I)/2026Property valuation
SRO 653(I)/2026 is an Income Tax SRO dated 21 April 2026, listed by FBR as "dated 21.04.2026 Regarding Valuation of Immovable Property, Gujranwala".
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
Islamabad, the 21st April, 2026
Notification
S.R.O. 653(I)/2026.- In exercise of the powers conferred by sub-section (4) of section 68 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 its Notification No. S.R.O.1691 (I)/2024, dated the 29th October 2024, namely:-
In the aforesaid Notification, in the Table, in column 1, the following S. Nos. 120, 121, 122, 123, 1,057, 1,058, 1,976, 2,092, 2,121, 2,450, 2,454, 2,570, 2,604, 2,605, 2,606, 2,607, 2,6[illegible] 2,609, 2,610, 2,821, 2,822, 2,823, 2,824, 2,825, 2,826, 2,827, 2,828, 2,829, 2,830, 2,831, 2,832, 2,833, 2,834, 2,835, 2,836, 2,837, 2,838, 2,839, 2,840, 2,846, 2,925, 2,943, 2,944, 2,9[illegible] 2,946, 2,947, 2,948, 2,949, 2,950, 2,951, 2,961, 2,981, 3,077, 3,078, 3,084, 3,085, 3,086, 3,087, 3,088, 3,089, 3,090, and 3,091 and entries relating thereto in column 8 shall be substituted, namely:-
| S.No. | Tehsil | Revenue Circle | Property Area | Classification | Location | Khasra No. | Open Plot Value | Unit of measurement |
|---|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| 120 | Gujranwala City | Defence Housing Scheme Gujranwala Cantt. | Defence Housing Scheme No. 1 | Commercial | Defence Housing Scheme No. 1 | 1,673,000 | Marla | |
| 121 | Gujranwala City | Defence Housing Scheme Gujranwala Cantt. | Defence Housing Scheme No. 1 | Residential | Defence Housing Scheme No. 1 | 675,500 | Marla | |
| 122 | Gujranwala City | Defence Housing Scheme Gujranwala Cantt. | Defence Housing Scheme No. 2 | Commercial | Defence Housing Scheme No. 2 | 1,673,000 | Marla | |
| 123 | Gujranwala City | Defence Housing Scheme Gujranwala Cantt. | Defence Housing Scheme No. 2 | Residential | Defence Housing Scheme No. 2 | 588,000 | Marla | |
| 1,057 | Gujranwala City | Lohian Wala | GEPCO Town | Commercial | GEPCO Town | 964;991;993;12 | 1,169,000 | Marla |
| 1,058 | Gujranwala City | Lohian Wala | GEPCO Town | Residential | GEPCO Town | 897;900-903;912-916;918Min;919-928;929/1;929/2;930;932-933;934min;935-941;949;951-959;964-979;980/1;984-991;992min;993-1002;1018;1020;1039-1044;1046-1048;1050;1051min;1052-1054;1058-1061;1066-1069;1070min;1071-1073;1099min;1101min;1102-1103;1106;1109min;1110min;1111-1115;1117;1118/1;1118/2;1128min;1129min;1130-1139;1142-1143;1146min;1147-1150;1167;1170-1175;1176min;1177-1183;1184min;1186-1187;1190-1193;1195-1200;1201min;1202-1203;1207/2;1210-1212;1214-1216;1218-1219;1265min;1266min;1283min;1284min;2469/1049;2470/1049;2472/1075;2475/1097;3165/1116;3174/917;3175/917;3180/2476/1097;3182/1098/1/2;3184/1098;3186/1116;3210/1338;3212/1339;3218/1363 | 388,500 | Marla |
| 1,976 | Gujranwala Saddar | Sadar | Attawa | Residential | Palm City Housing Society Agricultural Land | Palm City Housing Society Agricultural Land | 168,000 | Marla |
| 2,092 | Gujranwala Saddar | Sadar | Lorikki | Residential | Palm City Housing Society Agricultural Land | Palm City Housing Society Agricultural Land | 203,000 | Marla |
| 2,121 | Gujranwala Saddar | Sadar | Musa Pur | Residential | Palm City Housing Society Agricultural Land | Palm City Housing Society Agricultural Land | 175,000 | Marla |
Page 2
| S.No. | Tehsil | Revenue Circle | Property Area | Classification | Location | Khasra No. | Open Plot Value | Unit of measurement |
|---|---|---|---|---|---|---|---|---|
| 2,450 | Gujranwala Saddar | Talwandi Rahwali | Gondlan Wala | Commercial | DC Colony Phase III | 124-132;136-142;144-148;150;157-169;296-297;300-306;346-359;360/1;360/2;361;362/2;363-367;369-374;375/1;375/2;380-388;425;428-435;437-438;582/2;608;617;705-712;715-717;720-732;770-773;780-783;790-792;794;939-940;945-946;955;957-959;967;970-974;976-977;980-988;989/2;990-992;993/1;993/2;994;995/1;995/2;996-997;1000;1001/1;1001/2;1002-1004;1039;1158;5319/133;5363/134;5364/134 | 693,000 | Marla |
| 2,454 | Gujranwala Saddar | Talwandi Rahwali | Gondlan Wala | Residential | DC Colony Phase III | 124-132;136-142;144-148;150;157-169;296-297;300-306;346-359;360/1;360/2;361;362/2;363-367;369-374;375/1;375/2;380-388;425;428-435;437-438;582/2;608;617;705-712;715-717;720-732;770-773;780-783;790-792;794;939-940;945-946;955;957-959;967;970-974;976-977;980-988;989/2;990-992;993/1;993/2;994;995/1;995/2;996-997;1000;1001/1;1001/2;1002-1004;1039;1158;5319/133;5363/134;5364/134 | 250,600 | Marla |
| 2,570 | Gujranwala Saddar | Eminabad | Adhoray Qila Nohad Singh | Commercial | Canal Road (Bye Pass Road to Citi Housing Gate) | 1;3-4;7 | 2,023,000 | Marla |
| 2,604 | Gujranwala Saddar | Eminabad | Mehlo Wala | Commercial | Royal Palm City Housing Scheme, Block A | 39;227-228 | 1,589,000 | Marla |
| 2,605 | Gujranwala Saddar | Eminabad | Mehlo Wala | Commercial | Royal Palm City Housing Scheme, Block B | 278/1;281-282 | 1,589,000 | Marla |
| 2,606 | Gujranwala Saddar | Eminabad | Mehlo Wala | Commercial | Royal Palm City Housing Scheme, Block M | 989 Min West;990 Min West;991;999-1000;1002-1005;1012 Min East;1015;1023;1034 Min West;1035 Min West;1036 Min West;1053 Min West;1054 Min West;1071 Min West;1072 Min West;1073 Min West;1087 Min West;1088 Min West | 1,295,000 | Marla |
| 2,607 | Gujranwala Saddar | Eminabad | Mehlo Wala | Residential | Royal Palm City Housing Scheme, Block A | 35-39;50-51;169-176;181-186;193-199;207-235;236/1;236/2;237;239-241;248-249;254-256 | 637,000 | Marla |
| 2,608 | Gujranwala Saddar | Eminabad | Mehlo Wala | Residential | Royal Palm City Housing Scheme, Block B | 180;190;203-204;242-247;250-253;257-260;264-294;278/1;278/2;402-411;416-418;420-423;426-427;430-432 | 637,000 | Marla |
| 2,609 | Gujranwala Saddar | Eminabad | Mehlo Wala | Residential | Royal Palm City Housing Scheme, Block C | 296-297;304-306 | 486,500 | Marla |
| 2,610 | Gujranwala Saddar | Eminabad | Mehlo Wala | Residential | Royal Palm City Housing Scheme, Block M | 307;989 Min East;990 Min East;992-998;1006-1011;1012 Min West;1013-1014;1022;1024-1033;1034 Min East;1035 Min East;1036 Min East;1037-1041;1049-1052;1053 Min East;1054 Min East;1055-1057;1068-1071;1071 Min East;1072 Min East;1073 Min East;1074-1076;1086;1087 Min East;1088 Min East;1159 | 364,000 | Marla |
| 2,821 | Gujranwala Saddar | Sadar | Attawa | Commercial | Royal Palm City Housing Scheme, Block C | 1934;1937 | 1,295,000 | Marla |
| 2,822 | Gujranwala Saddar | Sadar | Attawa | Commercial | Royal Palm City Housing Scheme, Block D | 2143;2146;2386;2408 | 1,295,000 | Marla |
| 2,823 | Gujranwala Saddar | Sadar | Attawa | Commercial | Royal Palm City Housing Scheme, Block F | 1604;1607-1609;1612-1613;1631;1644;1873;1875 | 1,295,000 | Marla |
| 2,824 | Gujranwala Saddar | Sadar | Attawa | Commercial | Royal Palm City Housing Scheme, Block G | 1680-1681;1683-1685;1690;1708-1709;1709/1;1711-1712;1711/1;1728-1729;1734-1737;1745-1746;1751 | 1,295,000 | Marla |
| 2,825 | Gujranwala Saddar | Sadar | Attawa | Commercial | Royal Palm City Housing Scheme, Block H | 1108;1108/1;1120 | 1,295,000 | Marla |
Page 3
| S.No. | Tehsil | Revenue Circle | Property Area | Classification | Location | Khasra No. | Open Plot Value | Unit of measurement |
|---|---|---|---|---|---|---|---|---|
| 2,826 | Gujranwala Saddar | Sadar | Attawa | Commercial | Royal Palm City Housing Scheme, Block K | 1262 Min East;1313/1 Min North | 1,295,000 | Marla |
| 2,827 | Gujranwala Saddar | Sadar | Attawa | Commercial | Royal Palm City Housing Scheme, G. T Road Commercial | 251-255;254/1;259-260 | 1,519,000 | Marla |
| 2,828 | Gujranwala Saddar | Sadar | Attawa | Commercial | Royal Palm City Housing Scheme, Jinnah Commercial | 856;856/1;862-875;910-911;915;1212-1213;1217-1227;1228/1;1229;2526/1230 | 1,519,000 | Marla |
| 2,829 | Gujranwala Saddar | Sadar | Attawa | Commercial | Royal Palm City Housing Scheme, Palm Commercial Market | 1874;1886-1900;1918-1922;1920/1;1976-1977;1980-1985;1987-1989;1989/1;2018-2021;2023-2044;2046-2059 | 1,519,000 | Marla |
| 2,830 | Gujranwala Saddar | Sadar | Attawa | Residential | Royal Palm City Housing Scheme, Block A | 1949-1951;2456-2459;2461-2465;2467;2469-2473;2478-2481;2479/1;2497-2531 | 486,500 | Marla |
| 2,831 | Gujranwala Saddar | Sadar | Attawa | Residential | Royal Palm City Housing Scheme, Block B | 1945-1946 | 486,500 | Marla |
| 2,832 | Gujranwala Saddar | Sadar | Attawa | Residential | Royal Palm City Housing Scheme, Block C | 1917;1923-1944;1936/1;1947;1955-1956;1959-1974;1978-1979;1986;1986/1;1990-1996;1992/1;2016-2018 | 486,500 | Marla |
| 2,833 | Gujranwala Saddar | Sadar | Attawa | Residential | Royal Palm City Housing Scheme, Block D | 1948;1952-1954;1957-1958;1997-2015;2022;2064-2107;2065/1;2066/1;2108/1;2108/2;2109-2115;2109/2;2121-2122;2131-2147;2137/1;2150;2175-2176;2180-2181;2343-2346;2362-2384;2386;2407-2436 | 486,500 | Marla |
| 2,834 | Gujranwala Saddar | Sadar | Attawa | Residential | Royal Palm City Housing Scheme, Block E | 1087;1095-1102;1852-1860;1862;2059-2063;2059/1;2060/1;2148-2149;2151-2162;2165-2174;2170/1 | 486,500 | Marla |
| 2,835 | Gujranwala Saddar | Sadar | Attawa | Residential | Royal Palm City Housing Scheme, Block F | 1604-1652;1619/1;1654-1661;1654/1;1861;1863-1873;1875-1885;1878/1;1901-1916;2163-2164 | 486,500 | Marla |
| 2,836 | Gujranwala Saddar | Sadar | Attawa | Residential | Royal Palm City Housing Scheme, Block G | 1250;1252-1259;1259/1;1653;1662-1764;1709/1;1711/1;1768-1775;1794-1795;1798-1799;1815;1830-1832;1843-1844 | 486,500 | Marla |
| 2,837 | Gujranwala Saddar | Sadar | Attawa | Residential | Royal Palm City Housing Scheme, Block H | 1075;1088-1094;1103-1129;1108/1;1143;1153-1168;1156/1;1183-1208;1228-1229;1228/1;1228/2;1229/1;1229/2;1230/2526;1230/2533;1231-1249;1251;1765-1766;1768;1776-1793;1785/1;1788/1;1789/1;1796-1797;1800-1829;1833-1837;1839-1842;1845-1851 | 486,500 | Marla |
| 2,838 | Gujranwala Saddar | Sadar | Attawa | Residential | Royal Palm City Housing Scheme, Block i | 680/1;681/1;683-698;892-909;912-914;916-954;955/1;956-973;957/1;983-993;988/1;991/1;1005-1015;1131-1134;1143;1148-1152;1169-1182;1209-1211;1214-1216;1215/1 | 364,000 | Marla |
| 2,839 | Gujranwala Saddar | Sadar | Attawa | Residential | Royal Palm City Housing Scheme, Block j | 820-821;820/1;833-835;837;846-855;850/1;851/1;852/1;852/2;853/1;853/2;855/1;857-861;876-891 | 364,000 | Marla |
| 2,840 | Gujranwala Saddar | Sadar | Attawa | Residential | Royal Palm City Housing Scheme, Block K | 829-830;1227;1260-1262;1262 Min West;1267-1300;1284/1;1302-1307;1307/1;1313/1;1313/1 Min South;1314-1334;1316/1;1337-1340;1340/1;1344-1346;1351-1352;1815 | 364,000 | Marla |
| 2,846 | Gujranwala Saddar | Sadar | Kohlu Wala | Commercial | Canal Road (Bye Pass Road to Citi Housing Gate) | 1815-1816;1838;1839/1;1840;1842;1855-1856;1883-1888;1927-1928;1982-1984;1986-1988 | 1,519,000 | Marla |
| 2,925 | Gujranwala Saddar | Sadar | Kot Momin | Commercial | Canal Road (Bye Pass Road to Citi Housing Gate) | 2;4;9;10;14;131;132;133;136;137;140;142; | 1,519,000 | Marla |
| 2,943 | Gujranwala Saddar | Sadar | Lorikki | Commercial | Royal Palm City Housing Scheme, Block M | 313-319 | 973,000 | Marla |
Page 4
| S.No. | Tehsil | Revenue Circle | Property Area | Classification | Location | Khasra No. | Open Plot Value | Unit of measurement |
|---|---|---|---|---|---|---|---|---|
| 2,944 | Gujranwala Saddar | Sadar | Lorikki | Residential | Royal Palm City Housing Scheme, Block M | 852;854 | 364,000 | Marla |
| 2,945 | Gujranwala Saddar | Sadar | Musa Pur | Commercial | Royal Palm City Housing Scheme, Block F | 112;115;135 | 1,295,000 | Marla |
| 2,946 | Gujranwala Saddar | Sadar | Musa Pur | Commercial | Royal Palm City Housing Scheme, Block L | 240 | 973,000 | Marla |
| 2,947 | Gujranwala Saddar | Sadar | Musa Pur | Commercial | Royal Palm City Housing Scheme, Block M | 241-243;290 | 973,000 | Marla |
| 2,948 | Gujranwala Saddar | Sadar | Musa Pur | Residential | Royal Palm City Housing Scheme, Block C | 207-210 | 486,500 | Marla |
| 2,949 | Gujranwala Saddar | Sadar | Musa Pur | Residential | Royal Palm City Housing Scheme, Block F | 97-112;115-135;123/1;138;142-153;155-156;162;164;197-200;203-205 | 486,500 | Marla |
| 2,950 | Gujranwala Saddar | Sadar | Musa Pur | Residential | Royal Palm City Housing Scheme, Block L | 191-192;196;201-202;206;211-227;229;231;238-240;247-250;255-259;262-264;268-271;316/265;317/265 | 364,000 | Marla |
| 2,951 | Gujranwala Saddar | Sadar | Musa Pur | Residential | Royal Palm City Housing Scheme, Block M | 113;241-246;251-254;260-261;272;280-290 | 364,000 | Marla |
| 2,961 | Gujranwala Saddar | Sadar | Qila Chand | Commercial | Canal Road (Bye Pass Road to Citi Housing Gate) | 1-4 | 1,519,000 | Marla |
| 2,981 | Gujranwala Saddar | Sadar | Thairi Sansi | Commercial | Canal Road (Bye Pass Road to Citi Housing Gate) | 222-223;226-227;234-235;237-239 | 1,781,500 | Marla |
| 3,077 | Gujranwala Saddar | Talwandi Rah Wali | Sango Wali Johar City Housing Scheme | Commercial | Johar City Housing Scheme | 80-83;88;93-94 | 402,500 | Marla |
| 3,078 | Gujranwala Saddar | Talwandi Rah Wali | Sango Wali Johar City Housing Scheme | Residential | Johar City Housing Scheme | 80-83;88;93-94 | 269,500 | Marla |
| 3,084 | Gujranwala Saddar | Talwandi Rah Wali | Sango Wali Prime City Housing Society Block A | Commercial | Prime City Housing Society Block A | Prime City Housing Society Block A | 1,375,500 | Marla |
| 3,085 | Gujranwala Saddar | Talwandi Rah Wali | Sango Wali Prime City Housing Society Block A | Residential | Prime City Housing Society Block A | Prime City Housing Society Block A | 325,500 | Marla |
| 3,086 | Gujranwala Saddar | Talwandi Rah Wali | Sango Wali Prime City Housing Society Block B | Commercial | Prime City Housing Society Block B | Prime City Housing Society Block B | 1,375,500 | Marla |
| 3,087 | Gujranwala Saddar | Talwandi Rah Wali | Sango Wali Prime City Housing Society Block B | Residential | Prime City Housing Society Block B | Prime City Housing Society Block B | 325,500 | Marla |
| 3,088 | Gujranwala Saddar | Talwandi Rah Wali | Sango Wali Prime City Housing Society Block C | Commercial | Prime City Housing Society Block C | Prime City Housing Society Block C | 1,375,500 | Marla |
| 3,089 | Gujranwala Saddar | Talwandi Rah Wali | Sango Wali Prime City Housing Society Block C | Residential | Prime City Housing Society Block C | Prime City Housing Society Block C | 325,500 | Marla |
Page 5
| S.No. | Tehsil | Revenue Circle | Property Area | Classification | Location | Khasra No. | Open Plot Value | Unit of measurement |
|---|---|---|---|---|---|---|---|---|
| 3,090 | Gujranwala Saddar | Talwandi Rah Wali | Sango Wali Prime City Housing Society Block D | Commercial | Prime City Housing Society Block D | Prime City Housing Society Block D | 1,375,500 | Marla |
| 3,091 | Gujranwala Saddar | Talwandi Rah Wali | Sango Wali Prime City Housing Society Block D | Residential | Prime City Housing Society Block D | Prime City Housing Society Block D | 325,500 | Marla |
The fair market value of the super structures for residential, commercial and industrial properties/areas shall respectively be Rs.1,000, Rs. 2000 and Rs. 1,400 per Sq ft. respectively.
This notification shall take effect on and from the 20th April, 2026.
[F. No.2(10)R&S/2024]
(Muhammad Amin Qureshi)
Secretary (Rules & SRO)
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