Amendment in the Alternative Dispute Resolution under section 134A of the Income Tax Ordinance, 2001

Government of Pakistan
Revenue Division
Federal Board of Revenue
Inland Revenue

Islamabad, the 08th May, 2025.

NOTIFICATION

S.R.O. 765(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 sub-section (1) of section 237 read with sub-section (15) of section 134A 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 under sub-section (3) of the said section 237, notice is hereby given that objections or suggestions thereon, if any, may for consideration of the Board be sent within seven days of publication of this Notification in the official Gazette. Objections or suggestions thereon received, if any, before the 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 231C, for sub-rule (11), the following shall be substituted, 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."

[F.No. 1(75)R&S/2020]

(Syeda Maimoona)
Second Secretary (Rules & SROs)