Draft Electronic Returns for Individuals, SME, AOPs and Companies for Tax Year, 2026

Government of Pakistan
Revenue Division
Federal Board of Revenue

Islamabad, the 7th May, 2026.

Notification
(Income Tax)

S.R.O. 835(I)/2026. - 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 subsection (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 the 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 the Second Schedule, after Part-II-ZD, the following new Part-II-ZE, Part-II-ZF, Part-II-ZG and Part-II-ZH shall be added, namely: -

ELECTRONIC RETURN FOR INDIVIDUALS FOR TAX YEAR 2026

INCOME TAX RETURN FOR TAX YEAR 2026

Electronic Return for Individuals

1. Withholding Summary

Please select your sources of income for the tax year:

Income from Salary | Property Rental Income | Income from Other Sources | Income from Business | Capital Gain | Income from Foreign Sources and Assets | Income from Agriculture | No Income

Have you stayed more than 183 days in Pakistan during the tax year? Yes / No

Summary of Economic Transactions

TAX PERIOD: July 1, 2025 - June 30, 2026

Dear Taxpayer,

Thank you for choosing to fulfill your national duty of tax return filling. Correct reporting not only shows your contribution to the national development but also ensures minimum intervention in your Assessment by the tax authority.

Please review available data of your economic transactions for the selected Tax Year. This is indicative data which keeps on updating as per available information. Therefore, correct reporting of income and tax thereon is primarily your own responsibility.

SUMMARY OF WITHHOLDING TAX AS WITHHOLDEE

SUMMARY OF WITHHOLDING TAX DEPOSITED AS WITHHOLDING AGENT

SUMMARY OF SALES TAX RECORD

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2. Employment

2.1. Income from Salary

Tabs: Data | Amortization | Depreciation | Payment | Business Details | Attachment

Menu: Employment (Salary, Tax Deductions) | Property | Business | Capital Assets | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments | Wealth Statement

Buttons: Add Income Sources | Import Previous Return | Prepare PSID | Calculate

Income from Salary

Employer Details: Sample Employer 1 (+ Add Employer Details)

Income Details

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Employer

Employer Registration No.

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2.2. Tax Deductions

Tax Deductions

Adjustable Tax

Final Tax

Average Tax

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3. Property

3.1. Income from Property

Menu: Employment | Property (Receipts / Deductions, Tax Deductions) | Business | Capital Gain | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments | Wealth Statement

Please select properties that earned rental income during the Tax Year.

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Select Property

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List of Properties

No Properties Found

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Property

Property Information

Sample Address

Property type | Property sub-type | Date of Acquisition

Land area | Land area unit | Acquisition cost/value

Property Address

Plot / Flat / House / Shop No | Street / Mohallah / Block | Tehsil/City

Sector / Society / Town | District | Province / Territory

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Select Property

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List of Properties

Sample property 1

Sample property 2

Sample property 3

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Add Deductions

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Insurance Premium

Local Rate / Tax / Charge / Cess

Ground Rent

Profit on Capital borrowed for Investment in Property

Share in Rental Income Paid to HBFC of Banks

Rent Collection Expenditure

Legal Service Charges

Amount claimed as Irrecoverable Rent

Payment of Liabilities treated as Income

Other Deductions against Rent

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3.2. Tax Deduction

Tax Deductions

Adjustable Tax

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4. Business

4.1. Income from Business

Menu: Employment | Property | Business (Manufacturing / Trading Items, Other Revenues, Management, Administrative, Selling & Financial Expenses, Inadmissible / Admissible Deductions, Adjustments, 7F Tax on Builders and Developers, Income from Social Media Content, Tax Deductions, Balance Sheet) | Capital Gain | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments | 116 - Wealth Statement

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Other Expenses

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Insurance

Professional Charges

Profit on Debt (Financial Charges / Markup / Interest)

Donation / Charity

Brokerage / Commission

Irrecoverable Debts Written off

Obsolete Stocks / Stores / Spares / Fixed Assets Written off

Accounting (Loss) on Sale of Intangibles

Contribution to an Approved gratuity fund / Pension Fund / Superannuation Fund

Accounting (Loss) on Sale of Assets

Accounting Amortization

Accounting Depreciation

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Inadmissible Deductions

Search Amount Code/Description

Add Backs u/s 29(2) Provision for Doubtful Debts

Add Backs Provision for Obsolete Stocks / Stores / Spares / Fixed Assets

Add Backs Provision for Diminution in Value of Investment

Add Backs u/s 21 (i) Provision for Reserves / Funds / Amount carried to Reserves / Funds or Capitalized

Add Backs u/s 21 (a) Cess / Rate / Tax levied on Profits / Gains

Add Backs u/s 21 (b) Amount of Tax Deducted at Source

Add Backs u/s 21 (c) Payments liable to Deduction of Tax at Source but Tax not Deducted / Paid

Add Backs u/s 21 (d) Entertainment Expenditure above prescribed limit

Add Backs u/s 21 (e) Contributions to Unrecognized / Unapproved Funds

Add Backs u/s 21 (ea) Excess of 50% of Contribution to an Approved gratuity fund / Pension Fund / Superannuation Fund

Add Backs u/s 21 (f) Contributions to Funds not under effective arrangement for deduction of Tax at source

Add Backs u/s 21(g) Fine / Penalty for violation of any law / rule / regulation

Add Backs u/s 21(h) Personal Expenditure

Add Backs u/s 21(j) Profit on Debt / brokerage / Commission / salary / remuneration Paid by an AOP to its member

Add Backs u/s 21(l) Expenditure under a single Account head exceeding prescribed amount not paid through prescribed mode

Add Backs u/s 21(m) Salary exceeding prescribed amount not paid through prescribed mode

Add Backs u/s 21(n) Capital Expenditure

Add Backs u/s 67(1) Expenditure attributable to Non-Business Income

Add Backs u/s 34(5) Liabilities allowed Previously as deduction not Paid within three Years

Add Backs u/s 28(1)(b) Lease Rental not admissible

Add Backs u/s 21(o) Sales promotion, advertisement and publicity expenses of pharmaceutical manufacturers exceeding prescribed limit

Add Backs Tax Gain on Sale of Intangibles

Add Backs Tax Gain on Sale of Assets

Add Backs u/s 21(p) Utility Bills exceeding prescribed amount not paid through prescribed mode

Add Backs u/s 21(q) Expenditure attributable to sale to person required to be registered under Sales Tax but not registered

Add Backs u/s 21(r) Expenditure Attributable to sales for non-integration of business with FBR system

Add Backs u/s 28(1)(b) Lease Rental not admissible on account of cost of Passenger transport vehicle exceeding 2.5 Million Rupees

Add backs u/s 21(ca) Commission in excess of 0.2% of gross amount of supplies to a person not appearing in ATL in Third Schedule of Sales Tax Act

Deduction on profit on debit inadmissible u/s 106A

Add Backs Pre-Commencement Expenditure / Deferred Cost

7.50% of Sales Dealers of Products listed in the 3rd Sch to the Sales Tax Act, 1990 who are not Registered under the STA 1990 and not appearing in the Active Taxpayers' list under the ITO 2001

Other Inadmissible Deductions

Add Backs Accounting (Loss) on Sale of Intangibles

Add Backs Accounting (Loss) on Sale of Assets

Add Backs Accounting Amortization

Add Backs Accounting Depreciation

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Admissible Deductions

Search Amount Code/Description

Accounting Gain on Sale of Intangibles

Accounting Gain on Sale of Assets

Tax Amortization for Current Year

Tax Depreciation / Initial Allowance for Current Year

Pre-Commencement Expenditure / Deferred Cost

Add Backs u/s 21 (b) Amount of Tax Deducted at Source

Other Admissible Deductions

Tax (Loss) on Sale of Intangibles

Tax (Loss) on Sale of Assets

Unabsorbed Tax Amortization for Previous Years

Unabsorbed Tax Depreciation for Previous Years

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4.2. Tax Deductions

Tax Deductions

Adjustable Tax

Final Tax

Minimum Tax

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Adjustable Taxes

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Import u/s 148 @1%

Import u/s 148 @2%

Import u/s 148 @3%

Import u/s 148 @4%

Import u/s 148 @4.5%

Import u/s 148 @5.5%

Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2)

Payment for Goods u/s 153(1)(a) @1%

Payment for Goods u/s 153(1)(a) @1.5%

Payment for Goods u/s 153(1)(a) @2.5%

Payment for Goods u/s 153(1)(a) @4.5%

Payment for Services u/s 153(1)(b) @8% u/c (42) of Part IV of Second Schedule

Purchase of other Commodities by Distributors / Dealers / Wholesalers u/s 236G

Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G

Purchase by Retailers u/s 236H

Adjustments under 236A for Builders/Developers

Adjustments under 236K for Builders/Developers

Export Proceeds u/s 147 (6C) @1%

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Final Tax

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Receipts from Shipping Business of a Non-Resident Person u/s 7

Income from projects u/s 100D @ 20%

Tax Liability u/s 100D Read with Rule 10 of Eleventh Schedule for Builders/Developers

Attributable income from controlled foreign company u/s 109A @ 15%

Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) / Division IV, Part I, 1st Schedule

Payment for foreign produced commercials to a Non-Resident u/s 152(1BA) @ 20%

Fee for offshore digital services u/s 152 (1C) @ 15%

Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV, Part I, 1st Schedule @ 10%

Tax deduction on payment to persons to card network company/payment gateway or any other persons/interbank financial telecommunication services u/s 152(1DD) / Division IV, Part I, 1st Schedule @ 10%

Export of IT/ITeS Services u/s 154A @ 0.25%

Export of services u/s 154A @1%

Commission / Discount on Petroleum Products u/s 156A @12%

Receipts from Shipping Business of a resident person u/s 7A

Tax on business income of builders u/s 7C (advance tax installments paid under Rule 13S)

Tax on business income of developers u/s 7D (advance tax installments paid under Rule 13S)

Royalty / Fee for Technical Services to a Non-Resident covered under ADTT

Tax on Income of Cotton Ginners u/c 17, Part III, 2nd Schedule (Cotton ginning and oil milling activity only)

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Minimum Tax

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Import u/s 148 @1%

Import u/s 148 @2%

Import u/s 148 @3.5%

Import u/s 148 @4%

Import u/s 148 @5.5%

Import u/s 148 @6%

No. of Imported Mobile Phones u/s 148 exceeding 100$ up to 200$ @ Rs. 930

No. of Imported Mobile Phones u/s 148 exceeding 30$ up to 100$ @ Rs. 100

No. of imported mobile phones u/s 148 exceeding 200$ up to 350$ @ Rs. 970

No. of imported mobile phones u/s 148 up to 30$ @ Rs. 70

No. of imported mobile phones under CBU category u/s 148 exceeding 350$ up to 500$ @ Rs. 5000

No. of imported mobile phones under CBU category u/s 148 exceeding 500$ @ Rs. 11500

No. of imported mobile phones under CKD/SKD category u/s 148 exceeding 350$ up to 500$ @ Rs. 3000

No. of imported mobile phones under CKD/SKD category u/s 148 exceeding 500$ @ Rs. 5200

Payment for Contracts for Construction, Assembly or Installation to a Non-Resident u/s 152(1A)(a) / Division II, Part III, 1st Schedule

Payment for Services, Contracts to a Non-Resident u/s 152(1A)(b) / Division II, Part III, 1st Schedule

Fee for Advertisement Services to a Non-Resident u/s 152(1A)(c) / Division II, Part III, 1st Schedule

Payment for Goods u/s 153(1)(a) @11% - for Toll manufacturers

Insurance / Reinsurance Premium to a Non-Resident u/s 152(1AA) / Division II, Part III, 1st Schedule

Fee for Advertisement Services to a Non-Resident u/s 152(1AAA) / Division II, Part III, 1st Schedule

Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule

Payment for Specified Services to a PE of a Non Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule

Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule

Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT

Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule

Payment for Goods u/s 153(1)(a) @0.5%

Payment to Non Resident sports persons u/s 152(2A)(c) / Division II, Part III, 1st Schedule

Payment for Goods u/s 153(1)(a) @1%

Payment for Goods u/s 153(1)(a) @1.5%

Payment for Goods u/s 153(1)(a) @2.5%

Payment for Goods u/s 153(1)(a) @0.25%

Payment for Goods u/s 153(1)(a) @5.5%

Payment for Services u/s 153(1)(b) @0.5%

Payment for Services u/s 153(1)(b) @1%

Payment for Services u/s 153(1)(b) @1.5%

Payment for Specified Services u/s 153(1)(b) @2%

Payment for Specified Services u/s 153(1)(b) @2%

Payment for IT/IT-enabled service u/s 153(1)(b) @4%

Fee for Oil Tanker contractor services u/c (28F), Part II, 2nd Schedule

Receipts from Contracts u/s 153(1)(c) @8%

Receipts from Contracts u/s 153(1)(c) @10%

Fee for Export related Services u/s 153(2) @1%

Export Proceeds u/s 154(1) @1%

Sale Proceeds of Goods to Exporter u/s 154(3)

Sale Proceeds of Goods by Industrial undertaking u/s 154(3A)

Contract Payments to Indirect Exporter u/s 154(3B)

Export Proceeds u/s 154(3C)

Brokerage / Commission u/s 233 @5%

Brokerage / Commission u/s 233 @8%

Brokerage / Commission u/s 233 @10%

Brokerage / Commission u/s 233 @12%

Electricity Bill of Commercial Consumer u/s 235

Electricity Bill of Industrial Consumer u/s 235

Fee for Carriage Services by Oil Tanker u/c (43D), Part IV, 2nd Schedule

Fee for Goods Transport Contractor u/c (43E), Part IV, 2nd Schedule

No. of Episodes of Foreign produced TV Drama Serial or Play u/s 236CA (1)

Foreign produced TV play (single episode) u/s 236CA (2)

Total Duration (in seconds) for Advertisements Starring Foreign Actor u/s 236CA (3)

Payment for Specified Services u/s 152(2A)(b) / Division II, Part III, 1st Schedule (ATL @ 8% / Non-ATL @ 16%)

Payment for specified services u/s 153(1)(b) @6%

Payment for Services u/s 153(1)(b) @15%

Payment for Services u/s 153(1)(b) @3%

Receipts from Contracts u/s 153(1)(c) @ 15%

Payment for Contracts u/s 153(1)(c) @7%

Payment for IT/IT-enabled service u/s 152(2A)(b) / Division II, Part III, 1st Schedule (ATL @ 4% / Non-ATL @ 8

Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule (ATL @ 15% / Non-ATL @ 30%

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Tax Deductions

Adjustable Tax

Final Tax

You may offer this receipt under Normal Tax regime by clicking icon.

Minimum Tax

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Final Tax

Do you want to offer this receipt under Normal Tax Regime?

No | Yes

You may move the Personal Assets, mistakenly marked as Business, to the Wealth Statement through icon.

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Select Property

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Properties declared for previous Tax Year

Sample property 1

Sample property 2

Sample property 3

Properties purchased during the Tax Year

Sample property 4 (Delete: Unknown)

Add Property

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Delete Property added by system

You have paid withholding tax on purchase of this property as per our record. Non declaration may entail legal action.

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Property

Property Information

Sample Address

Property type | Property sub-type | Date of Acquisition

Land area | Land area unit | Acquisition cost/value

Property Address

Plot / Flat / House / Shop No | Street / Mohallah / Block | Tehsil/City

Sector / Society / Town | District | Province / Territory

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Bank Account

Enter IBAN

Account Title

Bank Name

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Motor Vehicle

Enter Registration No.

Enter Chassis No.

Make

Model

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You may move the Personal Assets, mistakenly marked as Business, to the Wealth Statement through icon.

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Disposal of Property

Whether the property is Sold or Gifted

Sold / Exchanged

Gifted

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Property Sold/Exchange

Property Information

Sample Address

Property type | Property sub-type | Date of Acquisition

Land area | Land area unit | Acquisition cost/value

Property Address

Plot / Flat / House / Shop No | Street / Mohallah / Block | Tehsil/City

Sector / Society / Town | District | Province / Territory

Sale information

Date of sale/disposal | Holding period | Percentage of property sold/disposed

link CPR u/s 236C with the property sold | Sale/disposal price | Capital gain/loss

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Disposal of Property

Whether the property is Sold or Gifted

Sold / Exchanged

Gifted

• Gifted to a relative
• Gifted to others

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Gifted Out

CNIC/NICOP | NTN | POC/Foreigner's Passport No.

POC/Foreigner's Passport No.

Name

Select Percentage of Gifted Property ( up to 100%)

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Disposal of Property

Whether the property is Sold or Gifted

Sold / Exchanged

Gifted

• Gifted to a relative
• Gifted to others

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Property Details

Property Information

Sample Address

Property type | Property sub-type | Date of Acquisition

Land area | Land area unit | Acquisition cost/value

Property Address

Plot / Flat / House / Shop No | Street / Mohallah / Block | Tehsil/City

Sector / Society / Town | District | Province / Territory

Sale information

Date of sale/disposal | Holding period | Percentage of property sold/disposed

CNIC/NTN of Donee | Fair market price | Capital gain/loss

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5. Capital Gains

5.1. Income from Capital Gains

Menu: Employment | Property | Business | Capital Gain (Capital gain on Asset/Property/Securities, Tax Deductions) | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments | 116 - Wealth Statement

Capital Gain/ (Loss) on Capital Asset / Properties / Securities

Capital Gain u/s 37 (Capital Assets)

Capital Gain u/s 37(1A) (Property)

Capital Gain u/s 37A (Securities)

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Add Capital Assets

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Shares of Listed Company sold outside the preview of NCCPL / PSX

Shares of Company sold outside the preview of NCCPL / PSX

Jewelry

Coins

Gold

Painting

Motor Vehicle

Others

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Select Property

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Properties declared for previous Tax Year

Sample property 1

Sample property 2

Sample property 3

Properties purchased during the Tax Year

Sample property 4

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Select Property

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Properties declared for previous Tax Year

Sample property 1

Sample property 2

Sample property 3

Properties purchased during the Tax Year

Sample property 4

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Property (1 / 1)

Property Information

Sample Address

Property type | Property sub-type | Date of Acquisition

Land area | Land area unit | Acquisition cost/value

Property Address

Plot / Flat / House / Shop No | Street / Mohallah / Block | Tehsil/City

Sector / Society / Town | District | Province / Territory

Sale information

Date of sale/disposal | Holding period | Percentage of property sold/disposed

link CPR u/s 236C with the property sold | Sale/disposal price | Capital gain/loss

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Capital Gain/ (Loss) on Capital Asset / Properties / Securities

Capital Gain u/s 37 (Capital Assets)

Capital Gain u/s 37(1A) (Property)

Capital Gain u/s 37A (Securities)

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5.2. Tax Deduction

Tax Deductions

Final Tax

Minimum Tax

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Final Tax

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Capital Gains on Securities u/s 37A @0% (where security was acquired prior to July 01,2013)

Capital Gains on Securities u/s 37A @2.5%

Capital Gains on Securities u/s 37A @5% (PMEX/Cash Settled Securities)

Capital Gains on Securities u/s 37A @7.5%

Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT u/s 37A @15%

Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (For stock funds) u/s 37A

Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (Other than stock funds) u/s 37A

Capital Gains on Securities u/s 37A @12.5% (where securities acquired between July 01, 2013 to June 30,2022)

Capital Gains on Securities u/s 37A @10%(where securities acquired between 1st day of July, 2022 and 30th June, 2024)

Capital Gains on Securities u/s 37A @15%

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6. Other Sources

6.1. Income from other sources

Menu: Employment | Property | Business | Capital Assets | Other Sources (Receipts / Deductions, Tax Deductions) | Foreign Sources / Agriculture | Tax Chargeable / Payments | Wealth Statement

You may add multiple incomes from the drop down lists.

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Rent from sub lease of Land or Building

Rent from lease of Building with Plant and Machinery

Loan, Advance, Deposit or Gift received in Cash

Other Receipts

Royalty

Ground Rent

Family Pension / Pension

Yield on Behbood Certificates / Pensioner's Benefit Account Shuhada Family Benefit Account

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6.2. Tax Deductions

Tax Deductions

Adjustable Tax

Final Tax

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Adjustable Tax

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151(1)(a) - Profit on Debt u/s 151 from NSC / PO Deposits

Profit on Debt u/s 151(1)(b) from Bank Accounts / Deposits

Profit on Debt u/s 151(1)(c) from Government Securities

151(1) (d) - Profit on Debt u/s 151 from Others

Profit on Debt to a Non-Resident u/s 152(2)

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Final Tax

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Dividend u/s 150 - Dividend received from debt securities mutual funds

Dividend u/s 150 @ 7.5% (Non-Resident u/c (111A), Part IV of Second Schedule)

Dividend u/s 150 @ 15% (Non-Resident u/c (111A), Part IV of Second Schedule)

Dividend u/s 150 (ATL @ 35% / Non-ATL @ 70%)

Dividend u/s 150 @0%

Dividend u/s 150 @35%

Dividend u/s 150 @7.5%

Dividend u/s 150 @15%

Dividend u/s 150 @ 25% (Non-Resident u/c (111A), Part IV of Second Schedule)

Dividend u/s 150 @ 35% (Non-Resident u/c (111A), Part IV of Second Schedule)

Person receiving dividend from a company where the company's income is exempt from tax u/s 5 (@ 25% u/s 150)

Dividend to a Non-Resident covered under ADTT u/s 150 / u/s 5

Profit on Debt u/c 5(A) of Part II, Second Schedule (ATL @10%, non-ATL @20%)

Profit on Debt u/c 5(AA) of Part II, Second Schedule (ATL @10%, non-ATL @20%)

Profit on Debt u/s 151 u/c 5AB, Part II, Second Schedule (ATL @10%, non-ATL @20%)

151(1)(a) - Profit on Debt u/s 151 from NSC / PO Deposits

Profit on Debt u/s 151(1)(b) from Bank Accounts / Deposits

Profit on Debt u/s 151(1)(c) from Government Securities

151(1) (d) - Profit on Debt u/s 151 from Others

Prize on Prize Bond u/s 156

Winnings from Crossword Puzzle u/s 156

Winnings from Raffle u/s 156

Winnings from Lottery u/s 156

Winnings from Quiz u/s 156

Winnings from Sale Promotion u/s 156

Return on Investment in Sukuks u/s 151(1A) @ 10%

Return on Investment in Sukuks u/s 151(1A) @ 12.5%

Return on Investment in Sukuks u/s 151(1A) @ 25%

If return on investment is exceeding 1 million on sukukh u/s 5AA @ 12.5% u/s 151(1A), u/s 152(1DB)

If return on investment is not exceeding 1 million on sukukh u/s 5AA @ 10% u/s 151(1A), u/s 152(1DB)

Payment to Non-resident u/s 152(2) for profit on debt / u/c (5A) @ 10%, Part II, 2nd Schedule

Profit on Debt on National Savings Certificates including Defence Saving pertaining to pervious years u/s 39(4A)

Return on investment in Sukuks to a Non- Resident u/s 152(1DB) @ 10%

Return on investment in Sukuks to a Non- Resident u/s 152(1DB) @ 12.5%

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Tax Deductions

Adjustable Tax

Final Tax

Special Tax Rate for Dividend covered under ADDT : 10%

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Attribute

Special Tax Rate for Dividend covered under ADDT

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7. Foreign Source / Agriculture

7.1. Foreign Source

Menu: Employment | Property | Business | Capital Assets | Other Sources | Foreign Sources / Agriculture (Foreign Sources, Agriculture) | Tax Chargeable / Payments | 116 - Wealth Statement

Income from Foreign Sources

• Add Tax Identification No.

Foreign Details

Tax Identification Number: 1234567 | Country: United Kingdom

Income Details

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Foreign Tax Identification Number

Foreign Sources

Foreign Tax Identification Number

Country

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Property/Capital Gain/Other Sources

Foreign Sources

Income Source

Description

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Business

Foreign Sources

Business

Business Name

Address

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7.2. Agriculture Income

Please select properties that earned Agricultural income during the Tax Year. You may also add the properties not owned by you.

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Select Property

Search Property

List of Properties

Sample property 1

Sample property 2

Sample property 3

Add Property

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Property

Property Information

Sample Address

Property type | Property sub-type | Date of Acquisition

Land area | Land area unit | Acquisition cost/value

Property Address

Plot / Flat / House / Shop No | Street / Mohallah / Block | Tehsil/City

Sector / Society / Town | District | Province / Territory

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8. Tax Chargeable/Payments

8.1. Allowances, Reductions, Credits

Menu: Employment | Property | Business | Capital Gain | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments (Allowances, Reductions and Credits, Tax on Deemed Income, Withholding Taxes, Computations) | 116 - Wealth Statement

Allowances, Reductions and Credits

Deductible Allowances

Tax Reductions

Tax Credits

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Deductibles Allowances

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Zakat u/s 60

Workers Welfare Fund u/s 60A

Educational Expenses u/s 60D

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Tax Reductions

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Tax Reduction on income derived from a startup business, owned 100% by Women

Tax Reduction on Tax Charged on Behbood Certificates / Pensioner's Benefit Account in excess of applicable rate

Tax Reduction on Capital Gain on Immovable Property under clause (9A), Part III, Second Schedule for Ex-Servicemen and serving personnel of Armed Forces and ex-employees and serving personnel of Federal & Provincial Government @50%

Tax Reduction on Capital Gain on Immovable Property under clause (9A), Part III, Second Schedule for Ex-Servicemen and serving personnel of Armed Forces and ex-employees and serving personnel of Federal & Provincial Government @75%

Close | Add

Tax Credits

Search Amount Code/Description

Tax Credit for Charitable Donations u/s 61

Tax Credit for Contribution to Approved Pension Fund u/s 63

Tax Credit for interest paid on low-cost housing loan u/s 63A

Tax credit u/s 64D for POS machine

Tax Credit for Certain Persons (Coal Mining Projects) u/s 65F

Tax Credit for Certain Persons (Startups) u/s 65F

Investment Tax Credit for Specified industrial undertaking u/s 65G

Tax credit u/s 65G specified Industrial Undertakings

Tax Credit u/s 103

Tax Credit for Tax Paid on Share Income from AOP

Tax credit for Charitable Organizations u/s 100C

Surrender of Tax Credit on Investments in Shares disposed off before time limit

Tax Credit for Charitable Donations u/s 61 where the donation is made to associate

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8.2. Tax on Deemed Income (Capital Assets)

Please add/delete the properties through balance sheet or wealth statements if required.

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Exclusion

Please select reason for exclusion, if allowed under sub-section(2) or sub-section(3) of 7E .

Reason for exclusion: Select

Add Evidence

Close | Save

Exclusion

Please select reason for exclusion, if allowed under sub-section(2) or sub-section(3) of 7E .

Capital asset alloted to a war wounded person while in service of Pakistan armed ....

Add Evidence

Exclusion File. PDF

Close | Save

8.3. Withholding Taxes

Tax Deductions

Adjustable Tax

You may edit/delete amounts appearing against this section through Employment Tab

Final Tax

Minimum Tax

Average Tax

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Adjustable Taxes

Search Section

Advance tax on cash withdrawal u/s 231AB

Motor Vehicle Registration Fee u/s 231B(1) (Up to 850 cc) - on value of vehicle

Motor Vehicle Transfer Fee u/s 231B(2) (above 850cc) - on engine capacity of vehicle

Motor Vehicle Sale u/s 231B(3) (Up to 850 cc) - on value of vehicle

Motor Vehicle Registration Fee u/s 231B (1A) (Non-ATL @ 4%)

Motor vehicle registration by person who has not purchased vehicle from local manufacturer u/s 231B(2A)

Motor Vehicle Registration Fee u/s 231B(1) (Without Engine Capacity)

Motor Vehicle Transfer Fee u/s 231B(2) (Without Engine Capacity)

Motor Vehicle Sale u/s 231B(3) (851cc to 1000cc) - on value of vehicle

Motor Vehicle Sale u/s 231B(3) (Without Engine Capacity)

Motor Vehicle Sale u/s 231B(3) (1601cc to 1800cc) - on value of vehicle

Motor Vehicle Sale u/s 231B(3) (1801cc to 2000cc) - on value of vehicle

Motor Vehicle Sale u/s 231B(3) (2001cc to 2500cc) - on value of vehicle

Motor Vehicle Sale u/s 231B(3) (2501cc to 3000cc) - on value of vehicle

Motor Vehicle Registration Fee u/s 231B(1) (851cc to 1000cc) - on value of vehicle

Motor Vehicle Sale u/s 231B(3) (Above 3000cc) - on value of vehicle

Motor Vehicle Registration Fee u/s 231B(1) (1001cc to 1300cc) - on value of vehicle

Motor Vehicle Registration Fee u/s 231B(1) (1301cc to 1600cc) - on value of vehicle

Motor Vehicle Registration Fee u/s 231B(1) (1601cc to 1800cc) - on value of vehicle

Motor Vehicle Registration Fee u/s 231B(1) (1801cc to 2000cc) - on value of vehicle

Motor Vehicle Registration Fee u/s 231B(1) (2001cc to 2500cc) - on value of vehicle

Motor Vehicle Registration Fee u/s 231B(1) (2501cc to 3000cc) - on value of vehicle

Motor Vehicle Registration Fee u/s 231B(1) (Above 3000cc) - on value of vehicle

Goods Transport Public Vehicle Tax u/s 234

Passenger Transport Public Vehicle Tax u/s 234

Private Vehicle Tax u/s 234

Telephone Bill u/s 236(1)(a)

Cellphone Bill u/s 236(1)(a)

Prepaid Telephone Card u/s 236(1)(b)

Phone Unit u/s 236(1)(c)

Internet Bill u/s 236(1)(d)

Prepaid Internet Card u/s 236(1)(e)

Purchase by Auction u/s 236A (including renewal of license)

Sale / Transfer of Immovable Property u/s 236C

Tax Deducted u/s 236C where Property Purchased & Sold within Tax Year

Tax Deducted u/s 236C where Property Purchased Prior to current Tax Year

Functions / Gatherings Charges u/s 236CB (ATL @ 10% / Non-ATL @ 20%)

Withholding tax on Sale Considerations u/s 37(6) @ 10%

Purchase / Transfer of Immovable Property u/s 236K

Persons remitting amount abroad through credit / debits / prepaid cards u/s 236Y

Advance tax on foreign domestic workers u/s 231C

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Final Tax

Search Section

Advance tax u/s 236C for Investment by Non-Resident

Foreign Indenting Commission u/s 154A(1)(da) / Division IVA, Part III, First Schedule

Bonus shares issued by companies u/s 236Z

Lease of rights to collect tolls u/s 236A(3)

Advance tax u/s 236K for Non-Resident Transferee

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8.4. Computations

9. Wealth Statements

9.1. Foreign Assets / Liabilities

Menu: Employment | Property | Business | Capital Gain | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments | Wealth Statement (Foreign Assets / Liabilities, Personal Assets / Liabilities, Reconciliation of Net Assets)

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Foreign Immovable Property

Property Information

Sample Address

Property type | Property sub-type | Date of Acquisition

Land area | Land area unit | Acquisition cost/value

Property Address

Plot / Flat / House / Shop No | Street / Mohallah / Block | City

Country

Close | Add

Foreign Moveable Assets

Cash in hand

Investment / Advances

Assets held on other's name

Motor Vehicle(s)

Any Other Assets

Bank Account

Close | Add

Bank Account

Enter IBAN / Account Number

Account Title

Bank Name

Country

Close | Add

Foreign Business Capital

Description

Close | Save

Payables ( Borrowing / Loan / Credits, etc.)

Description

Close | Save

Business Properties must be added in the Balance Sheet. You may move the Business Properties to Balance Sheet through icon.

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9.2. Personal Assets/Liabilities

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Select Property

Please fill all mandatory fields in Yellow highlighted Properties:

Search Property

Properties declared for previous Tax Year

Sample Property 1

Sample Property 2

Sample Property 3

Properties purchased during the Tax Year

Sample Property 4 (Delete: Unknown)

Add Property

Close | Next

Property (1 / 3)

Property Information

Sample Address

Property type | Property sub-type | Date of Acquisition

Land area | Land area unit | Acquisition cost/value

Property Address

Plot / Flat / House / Shop No | Street / Mohallah / Block | Tehsil/City

Sector / Society / Town | District | Province / Territory

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Select Property

Please fill all mandatory fields in Yellow highlighted Properties:

Search Property

Properties declared for previous Tax Year

Sample Property 1

Sample Property 2

Sample Property 3

Properties purchased during the Tax Year

Add Property

Cancel | Next

Financial Assets & Investments (Non-Business)

Bank Account(s)

Cash in hand

Investments / Stocks / Bonds / etc.

Advances / Prepayments / Receivables

Assets held on others name (including non-filer Spouse/Dependents)

Close | Add

Moveable Assets (Non-Business)

Search Amount Code/Description

Motor Vehicle(s)

Equipment(s)

Animal(s)

Precious Possession

Household Effects

Personal Items

Any Other Asset(s)

Close | Add

Motor Vehicle

Enter Registration No.

Enter Chassis No.

Make

Model

Close | Add

Assets held on others name

CNIC/NICOP | NTN | POC/Foreigner's Passport No.

CNIC/NICOP No.

Name

Asset Type

Description

Close | Save

Assets held on others name

CNIC/NICOP | NTN | POC/Foreigner's Passport No.

CNIC/NICOP No.

Name

Asset Type:

• Immovable Property
• Vehicle
• Equipment
• Other Assets

Close | Save

Business Properties must be added in the Balance Sheet. You may move the Business Properties to Balance Sheet through icon.

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Disposal of Property

Whether the property is Sold or Gifted

Sold / Exchanged

Gifted

Cancel | Next

Property Sold/Exchange

Property Information

Sample Address

Property type | Property sub-type | Date of Acquisition

Land area | Land area unit | Acquisition cost/value

Property Address

Plot / Flat / House / Shop No | Street / Mohallah / Block | Tehsil/City

Sector / Society / Town | District | Province / Territory

Sale information

Date of sale/disposal | Holding period | Percentage of property sold/disposed

link CPR u/s 236C with the property sold | Sale/disposal price | Capital gain/loss

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Disposal of Property

Whether the property is Sold or Gifted

Sold / Exchanged

Gifted

• Gifted to a relative
• Gifted to others

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Gifted Out

CNIC/NICOP | NTN | POC/Foreigner's Passport No.

POC/Foreigner's Passport No.

Name

Select Percentage of Gifted Property ( up to 100%)

Close | Save

Disposal of Property

Whether the property is Sold or Gifted

Sold / Exchanged

Gifted

• Gifted to a relative
• Gifted to others

Cancel | Next

Property Details

Property Information

Sample Address

Property type | Property sub type | Date of Acquisition

Land area | Land area unit | Acquisition cost/value

Property Address

Plot / Flat / House / Shop No | Street / Mohallah / Block | Tehsil/City

Sector / Society / Town | District | Province / Territory

Sale information

Date of sale/disposal | Holding period | Percentage of property sold/disposed

CNIC/NTN of Donee | Fair market price | Capital gain/loss

Close | Next

Menu: Employment | Property | Business | Capital Gain | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments | Wealth Statement (Personal Assets / Liabilities, Reconciliation of Net Assets)

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Foreign Remittance

Sender Name

Relation with Sender

Country

Close | Add

Personal Expenses

Search Amount Code/Description

Rent

Rates / Taxes / Charge / Cess

Vehicle Running / Maintenence

Travelling

Electricity

Water

Gas

Telephone

Asset Insurance / Security

Medical

Educational

Club

Donation, Zakat, Annuity, Profit on Debt, Life Insurance Premium, etc.

Other Personal / Household Expenses

Foreign Traveling

Local Traveling

Wedding Events

Other Events / Functions / Gathering

Cancel | Add

9.3. Reconciliation of Net Assets

Negative : Probably you have

• Under Declared Your Assets And Expenses
• Overdeclared Your Incomes

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10. Amortization

Tabs: Data | Amortization | Depreciation | Payment | Business Details | Attachment

Amortization

Import Previous Return | Calculate

11. Depreciation

Depreciation

Import Previous Return | Calculate

12. Payment

Payments

Unclaimed Payments: Not Available! (Reload)

Claimed Payments: Not Available!

Payment Summary: Not Available!

13. Business Details

Business Details

Businesses

Business Details

Business Name | Principal Activity

Brand Name

Start Date | End Date

Cancel | Save

14. Attachment

Attachments

Final Accounts (3000) - Add File

Manufacturing and Trading / Profit and Loss Accounts statements (9230) - Add File

ELECTRONIC RETURN FOR SME FOR TAX YEAR 2026

INCOME TAX RETURN FOR TAX YEAR 2026

Electronic Return for SME

Tabs: Data | Payment | Attribute

Menu: Simplified Return of Income (Computations) | Tax Chargeable / Payments

Import Previous Return | Prepare PSID | Calculate

(c) 2023 All Rights Reserved. Federal Board of Revenue. Designed & Developed by PRAL

Menu: Simplified Return of Income | Tax Chargeable / Payments (Capital Assets, Adjustable Tax, Final / Fixed / Minimum / Average / Relevant / Reduced Tax, Fixed / Final Tax)

Payments

Unclaimed Payments: Not Available! (Reload)

Claimed Payments: Not Available!

Payment Summary: Not Available!

Attributes

Do you want to opt for final tax regime?

Select option

ITR FORMS FOR AOPs FOR TAX YEAR 2026

INCOME TAX RETURN FOR TAX YEAR 2026

Electronic Return for AOPs/Firms

15. Withholding Summary

Please select your sources of income for the tax year:

Property Rental Income | Income from Other Sources | Income from Business | Capital Gain | Income from Foreign Sources and Assets | Income from Agriculture | No Income

Summary of Economic Transactions

TAX PERIOD: July 1, 2025 - June 30, 2026

Dear Taxpayer,

Thank you for choosing to fulfill your national duty of tax return filling. Correct reporting not only shows your contribution to the national development but also ensures minimum intervention in your Assessment by the tax authority.

Please review available data of your economic transactions for the selected Tax Year. This is indicative data which keeps on updating as per available information. Therefore, correct reporting of income and tax thereon is primarily your own responsibility.

SUMMARY OF WITHHOLDING TAX AS WITHHOLDEE

SUMMARY OF WITHHOLDING TAX DEPOSITED AS WITHHOLDING AGENT

SUMMARY OF SALES TAX RECORD

Download Detailed Data | Start Return Filling

16. Property

16.1. Income from Property

Tabs: Data | Amortization | Depreciation | Payment | Business Details | Attribute | Attachment

Menu: Property (Receipts / Deductions) | Business | Capital Gain | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments

Please select properties that earned rental income during the Tax Year.

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Select Property

Search Property

List of Properties

No Properties Found

You don't have any declared properties. Add your first property to get started.

Add Property

Close | Next

Property

Property Information

Sample Address

Property type | Property sub-type | Date of Acquisition

Land area | Land area unit | Acquisition cost/value

Property Address

Plot / Flat / House / Shop No | Street / Mohallah / Block | Tehsil/City

Sector / Society / Town | District | Province / Territory

Close | Add

Property type:

• Agricultural Property
• Residential Property
• Industrial Property
• Commercial Property

Property sub-type:

• Plot
• Flat
• Constructed
• Farm House

Date of Acquisition | Acquisition cost/value

Plot / Flat / House / Shop No | Street / Mohallah / Block | Tehsil/City

Sector / Society / Town | District | Province / Territory

Select Property

Search Property

List of Properties

Sample property 1

Sample property 2

Sample property 3

Add Property

Close | Next

Add Deductions

Search Amount Code/Description

Insurance Premium

Local Rate / Tax / Charge / Cess

Ground Rent

Profit on Capital borrowed for Investment in Property

Share in Rental Income Paid to HBFC of Banks

Rent Collection Expenditure

Legal Service Charges

Amount claimed as Irrecoverable Rent

Payment of Liabilities treated as Income

Other Deductions against Rent

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17. Business

17.1. Income from Business

Menu: Property | Business (Manufacturing / Trading Items, Other Revenues, Management, Administrative, Selling & Financial Expenses, Inadmissible / Admissible Deductions, Adjustments, 7F Tax on Builders and Developers, Income from Social Media Content, Balance Sheet) | Capital Gain | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments

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Other Expenses

Search Amount Code/Description

Insurance

Professional Charges

Profit on Debt (Financial Charges / Markup / Interest)

Donation / Charity

Brokerage / Commission

Irrecoverable Debts Written off

Obsolete Stocks / Stores / Spares / Fixed Assets Written off

Accounting (Loss) on Sale of Intangibles

Contribution to an Approved gratuity fund / Pension Fund / Superannuation Fund

Accounting (Loss) on Sale of Assets

Accounting Amortization

Accounting Depreciation

Close | Add

Back | Next

Admissible Deductions

Search Amount Code/Description

Accounting Gain on Sale of Intangibles

Accounting Gain on Sale of Assets

Tax Amortization for Current Year

Tax Depreciation / Initial Allowance for Current Year

Pre-Commencement Expenditure / Deferred Cost

Add Backs u/s 21 (b) Amount of Tax Deducted at Source

Other Admissible Deductions

Tax (Loss) on Sale of Intangibles

Tax (Loss) on Sale of Assets

Unabsorbed Tax Amortization for Previous Years

Unabsorbed Tax Depreciation for Previous Years

Close | Add

Inadmissible Deductions

Search Amount Code/Description

Add Backs u/s 29(2) Provision for Doubtful Debts

Add Backs Provision for Obsolete Stocks / Stores / Spares / Fixed Assets

Add Backs Provision for Diminution in Value of Investment

Add Backs u/s 21 (i) Provision for Reserves / Funds / Amount carried to Reserves / Funds or Capitalized

Add Backs u/s 21 (a) Cess / Rate / Tax levied on Profits / Gains

Add Backs u/s 21 (b) Amount of Tax Deducted at Source

Add Backs u/s 21 (c) Payments liable to Deduction of Tax at Source but Tax not Deducted / Paid

Add Backs u/s 21 (d) Entertainment Expenditure above prescribed limit

Add Backs u/s 21 (e) Contributions to Unrecognized / Unapproved Funds

Add Backs u/s 21 (ea) Excess of 50% of Contribution to an Approved gratuity fund / Pension Fund / Superannuation Fund

Add Backs u/s 21 (f) Contributions to Funds not under effective arrangement for deduction of Tax at source

Add Backs u/s 21(g) Fine / Penalty for violation of any law / rule / regulation

Add Backs u/s 21(h) Personal Expenditure

Add Backs u/s 21(j) Profit on Debt / brokerage / Commission / salary / remuneration Paid by an AOP to its member

Add Backs u/s 21(l) Expenditure under a single Account head exceeding prescribed amount not paid through prescribed mode

Add Backs u/s 21(m) Salary exceeding prescribed amount not paid through prescribed mode

Add Backs u/s 21(n) Capital Expenditure

Add Backs u/s 67(1) Expenditure attributable to Non-Business Income

Add Backs u/s 34(5) Liabilities allowed Previously as deduction not Paid within three Years

Add Backs u/s 28(1)(b) Lease Rental not admissible

Add Backs u/s 21(o) Sales promotion, advertisement and publicity expenses of pharmaceutical manufacturers exceeding prescribed limit

Add Backs Tax Gain on Sale of Intangibles

Add Backs Tax Gain on Sale of Assets

Add Backs u/s 21(p) Utility Bills exceeding prescribed amount not paid through prescribed mode

Add Backs u/s 21(q) Expenditure attributable to sale to person required to be registered under Sales Tax but not registered

Add Backs u/s 21(r) Expenditure Attributable to sales for non-integration of business with FBR system

Add Backs u/s 28(1)(b) Lease Rental not admissible on account of cost of Passenger transport vehicle exceeding 2.5 Million Rupees

Add backs u/s 21(ca) Commission in excess of 0.2% of gross amount of supplies to a person not appearing in ATL in Third Schedule of Sales Tax Act

Deduction on profit on debit inadmissible u/s 106A

Add Backs Pre-Commencement Expenditure / Deferred Cost

7.50% of Sales Dealers of Products listed in the 3rd Sch to the Sales Tax Act, 1990 who are not Registered under the STA 1990 and not appearing in the Active Taxpayers' list under the ITO 2001

Other Inadmissible Deductions

Add Backs Accounting (Loss) on Sale of Intangibles

Add Backs Accounting (Loss) on Sale of Assets

Add Backs Accounting Amortization

Add Backs Accounting Depreciation

Close | Add

Back | Next

Back | Next

Back | Next

Back | Next

Select Property

Please fill all mandatory fields in Yellow highlighted Properties:

Search Property

Properties declared for previous Tax Year

No Properties Found

You don't have any declared properties. Add your first property to get started.

Properties purchased during the Tax Year

Sample Property 4 (Delete: Unknown)

Add Property

Close | Next

Delete Property added by system

You have paid withholding tax on purchase of this property as per our record. Non declaration may entail legal action.

Cancel | Delete

Property (1 / 3)

Property Information

Sample Address

Property type | Property sub-type | Date of Acquisition

Land area | Land area unit | Acquisition cost/value

Property Address

Plot / Flat / House / Shop No | Street / Mohallah / Block | Tehsil/City

Sector / Society / Town | District | Province / Territory

Back | Next

Property

Property Information

Sample Address

Property type:

• Agricultural Property
• Residential Property
• Industrial Property
• Commercial Property

Property sub-type:

• Plot
• Flat
• Constructed
• Farm House

Date of Acquisition | Acquisition cost/value

Plot / Flat / House / Shop No | Street / Mohallah / Block | Tehsil/City

Sector / Society / Town | District | Province / Territory

Back | Next

Select Property

Please fill all mandatory fields in Yellow highlighted Properties:

Search Property

Properties declared for previous Tax Year

Sample Property 1

Sample Property 2

Sample Property 3

Properties purchased during the Tax Year

Sample Property 4 (Delete: Unknown)

Add Property

Cancel | Next

Back | Next

Disposal of Property

Whether the property is Sold or Gifted

Sold / Exchanged

Gifted

Cancel | Next

Property Sold/Exchanged

Property Information

Sample Address

Property type | Property sub-type | Date of Acquisition

Land area | Land area unit | Acquisition cost/value

Property Address

Plot / Flat / House / Shop No | Street / Mohallah / Block | Tehsil/City

Sector / Society / Town | District | Province / Territory

Sale information

Date of sale/disposal | Holding period | Percentage of property sold/disposed

link CPR u/s 236C with the property sold | Sale/disposal price | Capital gain/loss

Close | Next

Disposal of Property

Whether the property is Sold or Gifted

Sold / Exchanged

Gifted

Cancel | Next

Property Details

Property Information

Sample Address

Property type | Property sub-type | Date of Acquisition

Land area | Land area unit | Acquisition cost/value

Property Address

Plot / Flat / House / Shop No | Street / Mohallah / Block | Tehsil/City

Sector / Society / Town | District | Province / Territory

Sale information

Date of sale/disposal | Holding period | Percentage of property sold/disposed

CNIC/NTN of Donee | Fair market price | Capital gain/loss

Close | Next

Bank Account

Enter IBAN

Account Title

Bank Name

Close | Add

Motor Vehicle

Enter Registration No.

Enter Chassis No.

Make

Model

Close | Add

18. Capital Gains

18.1. Income from Capital Gain

Menu: Property | Business | Capital Gain (Capital Gain Property, Securities) | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments

Capital Gain/ (Loss) on Capital Asset / Properties / Securities

Capital Gain u/s 37 (Capital Assets)

Capital Gain u/s 37(1A) (Property)

Capital Gain u/s 37A (Securities)

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Add Capital Assets

Search Amount Code/Description

Shares of Listed Company sold outside the preview of NCCPL / PSX

Shares of Company sold outside the preview of NCCPL / PSX

Jewelry

Coins

Gold

Painting

Motor Vehicle

Others

Close | Add

Select Property

Search Property

Properties declared for previous Tax Year

Sample property 1

Sample property 2

Sample property 3

Properties purchased during the Tax Year

Sample property 4

Add Property

Close | Next

Select Property

Search Property

Properties declared for previous Tax Year

Sample property 1

Sample property 2

Sample property 3

Properties purchased during the Tax Year

Sample property 4

Add Property

Close | Next

Property (1 / 1)

Property Information

Sample Address

Property type | Property sub-type | Date of Acquisition

Land area | Land area unit | Acquisition cost/value

Property Address

Plot / Flat / House / Shop No | Street / Mohallah / Block | Tehsil/City

Sector / Society / Town | District | Province / Territory

Sale information

Date of sale/disposal | Holding period | Percentage of property sold/disposed

link CPR u/s 236C with the property sold | Sale/disposal price | Capital gain/loss

Close | Next

19. Other Sources

19.1. Income from other sources

Menu: Property | Business | Capital Assets | Other Sources (Receipts / Deductions) | Foreign Sources / Agriculture | Tax Chargeable / Payments

You may add multiple incomes from the drop down lists.

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Add Other Income Sources

Search Amount Code/Description

Rent from sub lease of Land or Building

Rent from lease of Building with Plant and Machinery

Loan, Advance, Deposit or Gift received in Cash

Other Receipts

Royalty

Ground Rent

Close | Add

20. Foreign Source / Agriculture

20.1. Foreign Source

Menu: Property | Business | Capital Assets | Other Sources | Foreign Sources (Income from Foreign Sources) | Agriculture | Tax Chargeable / Payments

Income from Foreign Sources

• Add Tax Identification No.

Foreign Details

FTIN: 1234567 | Country: United Kingdom

Income Details

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Foreign Tax Identification Number

Foreign Sources

Foreign Tax Identification Number

Country

Close | Add

Property/Capital Gain/Other Sources

Foreign Sources

Income Source

Description

Close | Add

Business

Foreign Sources

Business

Business Name

Address

Close | Add

20.2. Agriculture Income

Please select properties that earned Agricultural income during the Tax Year. You may also add the properties not owned by you.

Back | Next

Select Property

Search Property

List of Properties

Sample property 1

Sample property 2

Sample property 3

Add Property

Close | Next

Property

Property Information

Sample Address

Property type | Property sub type | Date of Acquisition

Land area | Land area unit | Acquisition cost/value

Property Address

Plot / Flat / House / Shop No | Street / Mohallah / Block | Tehsil/City

Sector / Society / Town | District | Province / Territory

Close | Add

21. Tax Chargeable/Payments

21.1. Allowances, Reductions, Credits

Menu: Property | Business | Capital Gain | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments (Allowances, Reductions and Credits, Tax on Deemed Income, Withholding Taxes, Computations)

Allowances, Reductions and Credits

Deductible Allowances

Tax Reductions

Tax Credits

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Tax Credits

Search Amount Code/Description

Tax Credit for Charitable Donations u/s 61

Tax Credit for Contribution to Approved Pension Fund u/s 63

Tax credit u/s 64D for POS machine

Tax Credit for Certain Persons (Coal Mining Projects) u/s 65F

Tax Credit for Certain Persons (Startups) u/s 65F

Investment Tax Credit for Specified industrial undertaking u/s 65G

Tax credit u/s 65G specified Industrial Undertakings

Tax Credit u/s 103

Tax Credit for Tax Paid on Share Income from AOP

Tax credit for Charitable Organizations u/s 100C

Surrender of Tax Credit on Investments in Shares disposed off before time limit

Tax Credit for Charitable Donations u/s 61 where the donation is made to associate

Close | Add

21.2. Tax on Deemed Income (Capital Assets)

Menu: Property | Business | Capital Gain | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments (Tax Reduction and Deductible, Tax on Deemed Income, Withholding Taxes, Computations)

Please add/delete the properties through - Balance Sheet if required.

Back | Next

Exclusion

Please select reason for exclusion, if allowed under sub-section(2) or sub-section(3) of 7E .

Capital asset alloted to a war wounded person while in service of Pakistan armed ....

Add Evidence

Exclusion File. PDF

Close | Save

21.3. Withholding Taxes

Tax Deductions

Adjustable Tax

Final Tax

You may offer this receipt under Normal Tax regime by clicking icon.

Special Tax Rate for Dividend covered under ADDT : 10%

Minimum Tax

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Final Tax

Do you want to offer this receipt under Normal Tax Regime?

No | Yes

Attribute

Special Tax Rate for Dividend covered under ADDT

Cancel | Add

Final Tax

Search Section

Receipts from Shipping Business of a Non-Resident Person u/s 7

Receipts from Shipping Business of a resident person u/s 7A

Tax on business income of builders u/s 7C (advance tax installments paid under Rule 13S)

Tax on business income of developers u/s 7D (advance tax installments paid under Rule 13S)

Capital Gains on Securities u/s 37A @0% (where security was acquired prior to July 01,2013)

Capital Gains on Immovable Property u/s 37(1A) where holding period does not exceed 1 year

Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 1 year but does not exceed 2 years

Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 2 years but does not exceed 3 years

Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 3 years but does not exceed 4 years

Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 4 years but does not exceed 5 years

Capital Gains on Immovable Property u/s 37(1A) where property is acquired on or after 1st July,2024 and taxpayer was Non-ATL on date of disposed off

Capital Gains on Immovable Property u/s 37(1A) where property is acquired on or after 1st July,2024 and taxpayer was on ATL on date of disposed off

Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 5 years but does not exceed 6 years

Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 6 years

Capital Gains on Securities u/s 37A @2.5%

Capital Gains on Securities u/s 37A @5% (PMEX/Cash Settled Securities)

Capital Gains on Securities u/s 37A @7.5%

Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT u/s 37A @15%

Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (For stock funds) u/s 37A

Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (Other than stock funds) u/s 37A

Capital Gains on Securities u/s 37A @12.5% (where securities acquired between July 01, 2013 to June 30,2022)

Capital Gains on Securities u/s 37A @10% (where securities acquired between 1st day of July, 2022 and 30th June, 2024)

Capital Gains on Securities u/s 37A @15%

Tax Liability u/s 100D Read with Rule 10 of Eleventh Schedule for Builders/Developers

Income from projects u/s 100D @ 20%

Attributable income from controlled foreign company u/s 109A @ 15%

Dividend u/s 150 - Dividend received from Mutual Funds driving 50% or more income from profit on debt @25%

Dividend u/s 150 @ 7.5% (Non-Resident u/c (111A), Part IV of Second Schedule)

Dividend u/s 150 @ 15% (Non-Resident u/c (111A), Part IV of Second Schedule)

Dividend u/s 150 (ATL @ 35% / Non-ATL @ 70%)

Dividend u/s 150 @0%

Dividend u/s 150 @35%

Dividend u/s 150 @7.5%

Dividend u/s 150 @15%

Dividend u/s 150 @ 25% (Non-Resident u/c (111A), Part IV of Second Schedule)

Dividend u/s 150 @ 35% (Non-Resident u/c (111A), Part IV of Second Schedule)

Person receiving dividend from a company where the company's income is exempt from tax u/s 5 (@ 25% u/s 150)

Final Tax

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Dividend to a Non-Resident covered under ADTT u/s 150 / u/s 5

Return on Investment in Sukuks u/s 151(1A) @ 10%

Return on Investment in Sukuks u/s 151(1A) @ 12.5%

Return on Investment in Sukuks u/s 151(1A) @ 25%

Return on investment in Sukuks to a Non- Resident u/s 152(1DB) @ 10%

Return on investment in Sukuks to a Non- Resident u/s 152(1DB) @ 12.5%

Return on investment in Sukuks to a Non- Resident u/s 152(1DB) @ 25%

If return on investment is exceeding 1 million on sukukh u/s 5AA @ 12.5% u/s 151(1A), u/s 152(1DB)

If return on investment is not exceeding 1 million on sukukh u/s 5AA @ 10% u/s 151(1A), u/s 152(1DB)

Profit on Debt u/c 5(A) of Part II, Second Schedule (ATL @10%, non-ATL @20%)

Profit on Debt u/s 151(1)(a) from NSC / PO Deposits @15%

Profit on Debt u/s 151(1)(b) from Bank Accounts / Deposits @15%(amount not exceeding 5 million)

Profit on Debt u/s 151(1)(c) from Government Securities @15%

Profit on Debt u/c 5(AA) of Part II, Second Schedule (ATL @10%, non-ATL @20%)

Profit on Debt u/s 151 (1)(d) from Others @15%

Profit on Debt on National Savings Certificates including Defence Saving pertaining to previous years u/s 39(4A)

Royalty / Fee for offshore digital services to a Non-Resident u/s 152(1C) / Division IV, Part I, 1st Schedule

Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV, Part I, 1st Schedule @ 10%

Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) / Division IV, Part I, 1st Schedule

Tax deduction on payment to persons to card network company/payment gateway or any other persons/interbank financial telecommunication services u/s 152(1DD) / Division IV, Part I, 1st Schedule @ 10%

Royalty / Fee for Technical Services to a Non-Resident covered under ADTT

Payment for foreign produced commercials to a Non-Resident u/s 152(1BA) @ 20%

Payment to Non-resident u/s 152(2) for profit on debt / u/c (5A) @ 10%, Part II, 2nd Schedule

Export of IT/ITeS Services u/s 154A @ 0.25%

Export of services u/s 154A @1%

Foreign Indenting Commission u/s 154A(1)(da) / Division IVA, Part III, First Schedule

Commission / Discount on Petroleum Products u/s 156A @12%

Prize on Prize Bond u/s 156

Winnings from Crossword Puzzle u/s 156

Winnings from Raffle u/s 156

Winnings from Lottery u/s 156

Winnings from Quiz u/s 156

Winnings from Sale Promotion u/s 156

Lease of rights to collect tolls u/s 236A(3)

Advance tax u/s 236C for Investment by Non-Resident

Advance tax u/s 236K for Non-Resident Transferee

Bonus shares issued by companies u/s 236Z

Tax on Income of Cotton Ginners u/c 17, Part III, 2nd Schedule (Cotton ginning and oil milling activity only)

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Adjustable Taxes

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Export Proceeds u/s 147 (6C) @1%

Import u/s 148 @1%

Import u/s 148 @2%

Import u/s 148 @3%

Import u/s 148 @4%

Import u/s 148 @4.5%

Import u/s 148 @5.5%

151(1)(a) - Profit on Debt u/s 151 from NSC / PO Deposits

Profit on Debt u/s 151(1)(b) from Bank Accounts / Deposits

Profit on Debt u/s 151(1)(c) from Government Securities

151(1) (d) - Profit on Debt u/s 151 from Others

Profit on Debt to a Non-Resident u/s 152(2)

Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2)

Payment for Goods u/s 153(1)(a) @1%

Payment for Goods u/s 153(1)(a) @1.5%

Payment for Goods u/s 153(1)(a) @2.5%

Payment for Goods u/s 153(1)(a) @4.5%

Payment for Services u/s 153(1)(b) @8% u/c (42) of Part IV of Second Schedule

Adjustments under 236A for Builders/Developers

Rent of Immoveable Property u/s 155

Advance tax on cash withdrawal u/s 231AB

Motor Vehicle Registration Fee u/s 231B(1) (Up to 850 cc) - on value of vehicle

Motor Vehicle Transfer Fee u/s 231B(2) (above 850cc) - on engine capacity of vehicle

Motor Vehicle Sale u/s 231B(3) (Up to 850 cc) - on value of vehicle

Motor Vehicle Registration Fee u/s 231B (1A) (Non-ATL @ 4%)

Motor vehicle registration by person who has not purchased vehicle from local manufacturer u/s 231B(2A)

Motor Vehicle Registration Fee u/s 231B(1) (Without Engine Capacity)

Motor Vehicle Transfer Fee u/s 231B(2) (Without Engine Capacity)

Motor Vehicle Sale u/s 231B(3) (851cc to 1000cc) - on value of vehicle

Motor Vehicle Sale u/s 231B(3) (Without Engine Capacity)

Motor Vehicle Sale u/s 231B(3) (1601cc to 1800cc) - on value of vehicle

Motor Vehicle Sale u/s 231B(3) (1801cc to 2000cc) - on value of vehicle

Motor Vehicle Sale u/s 231B(3) (2001cc to 2500cc) - on value of vehicle

Adjustable Taxes

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Motor Vehicle Registration Fee u/s 231B(1) (851cc to 1000cc) - on value of vehicle

Motor Vehicle Sale u/s 231B(3) (Above 3000cc) - on value of vehicle

Motor Vehicle Registration Fee u/s 231B(1) (1001cc to 1300cc) - on value of vehicle

Motor Vehicle Registration Fee u/s 231B(1) (1301cc to 1600cc) - on value of vehicle

Motor Vehicle Registration Fee u/s 231B(1) (1601cc to 1800cc) - on value of vehicle

Motor Vehicle Registration Fee u/s 231B(1) (1801cc to 2000cc) - on value of vehicle

Motor Vehicle Registration Fee u/s 231B(1) (2001cc to 2500cc) - on value of vehicle

Motor Vehicle Registration Fee u/s 231B(1) (2501cc to 3000cc) - on value of vehicle

Motor Vehicle Registration Fee u/s 231B(1) (Above 3000cc) - on value of vehicle

Advance tax on foreign domestic workers u/s 231C

Goods Transport Public Vehicle Tax u/s 234

Passenger Transport Public Vehicle Tax u/s 234

Private Vehicle Tax u/s 234

Telephone Bill u/s 236(1)(a)

Cellphone Bill u/s 236(1)(a)

Prepaid Telephone Card u/s 236(1)(b)

Phone Unit u/s 236(1)(c)

Internet Bill u/s 236(1)(d)

Prepaid Internet Card u/s 236(1)(e)

Purchase by Auction u/s 236A (including renewal of license)

Sale / Transfer of Immovable Property u/s 236C

Tax Deducted u/s 236C where Property Purchased & Sold within Tax Year

Tax Deducted u/s 236C where Property Purchased Prior to current Tax Year

Functions / Gatherings Charges u/s 236CB (ATL @ 10% / Non-ATL @ 20%)

Withholding tax on Sale Considerations u/s 37(6) @ 10%

Purchase of other Commodities by Distributors / Dealers / Wholesalers u/s 236G

Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G

Purchase by Retailers u/s 236H

Adjustments under 236K for Builders/Developers

Purchase / Transfer of Immovable Property u/s 236K

Persons remitting amount abroad through credit / debits / prepaid cards u/s 236Y

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Minimum Tax

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Import u/s 148 @1%

Import u/s 148 @2%

Import u/s 148 @3.5%

Import u/s 148 @4%

Import u/s 148 @5.5%

Import u/s 148 @6%

No. of Imported Mobile Phones u/s 148 exceeding 100$ up to 200$ @ Rs. 930

No. of Imported Mobile Phones u/s 148 exceeding 30$ up to 100$ @ Rs. 100

No. of imported mobile phones u/s 148 exceeding 200$ up to 350$ @ Rs. 970

No. of imported mobile phones u/s 148 up to 30$ @ Rs. 70

No. of imported mobile phones under CBU category u/s 148 exceeding 350$ up to 500$ @ Rs. 5000

No. of imported mobile phones under CKD/SKD category u/s 148 exceeding 350$ up to 500$ @ Rs. 3000

No. of imported mobile phones under CKD/SKD category u/s 148 exceeding 500$ @ Rs. 5200

Payment for Contracts for Construction, Assembly or Installation to a Non-Resident u/s 152(1A)(a) / Division II, Part III, 1st Schedule

Payment for Services, Contracts to a Non-Resident u/s 152(1A)(b) / Division II, Part III, 1st Schedule

Fee for Advertisement Services to a Non-Resident u/s 152(1A)(c) / Division II, Part III, 1st Schedule

Payment for Goods u/s 153(1)(a) @11% - for Toll manufacturers

Insurance / Reinsurance Premium to a Non-Resident u/s 152(1AA) / Division II, Part III, 1st Schedule

Fee for Advertisement Services to a Non-Resident u/s 152(1AAA) / Division II, Part III, 1st Schedule

Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule

Payment for Specified Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule

Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule

Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT

Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule

Payment for Goods u/s 153(1)(a) @0.5%

Payment to Non-Resident sports persons u/s 152(2A)(c) / Division II, Part III, 1st Schedule

Payment for Goods u/s 153(1)(a) @1%

Payment for Goods u/s 153(1)(a) @1.5%

Payment for Goods u/s 153(1)(a) @2.5%

Payment for Goods u/s 153(1)(a) @0.25%

Payment for Goods u/s 153(1)(a) @5.5%

Payment for Services u/s 153(1)(b) @0.5%

Minimum Tax

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Payment for Services u/s 153(1)(b) @1%

Payment for Services u/s 153(1)(b) @1.5%

Payment for Specified Services u/s 153(1)(b) @2%

Payment for IT/IT-enabled service u/s 153(1)(b) @4%

Fee for Oil Tanker contractor services u/c (28F), Part II, 2nd Schedule

Receipts from Contracts u/s 153(1)(c) @8%

Receipts from Contracts u/s 153(1)(c) @10%

Fee for Export related Services u/s 153(2) @1%

Export Proceeds u/s 154(1) @1%

Sale Proceeds of Goods to Exporter u/s 154(3)

Sale Proceeds of Goods by Industrial undertaking u/s 154(3A)

Contract Payments to Indirect Exporter u/s 154(3B)

Export Proceeds u/s 154(3C)

Brokerage / Commission u/s 233 @5%

Brokerage / Commission u/s 233 @8%

Brokerage / Commission u/s 233 @10%

Brokerage / Commission u/s 233 @12%

Electricity Bill of Commercial Consumer u/s 235

Electricity Bill of Industrial Consumer u/s 235

Fee for Carriage Services by Oil Tanker u/c (43D), Part IV, 2nd Schedule

Fee for Goods Transport Contractor u/c (43E), Part IV, 2nd Schedule

No. of Episodes of Foreign produced TV Drama Serial or Play u/s 236CA (1)

Foreign produced TV play (single episode) u/s 236CA (2)

Total Duration (in seconds) for Advertisements Starring Foreign Actor u/s 236CA (3)

Payment for Specified Services u/s 152(2A)(b) / Division II, Part III, 1st Schedule (ATL @ 8% / Non-ATL @ 16%)

Payment for specified services u/s 153(1)(b) @6%

Payment for Services u/s 153(1)(b) @15%

Payment for IT/IT-enabled service u/s 152(2A)(b) / Division II, Part III, 1st Schedule (ATL @ 4% / Non-ATL @ 8)

Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule (ATL @ 15% / Non-ATL @ 30%

Tax Deductible from Non-Residents on Capital Gains on Disposal of Debt Instruments/Government Securities/ Certificates invested through FCVA/NRVA u/s 152(1DA) /Division II, Part III,1st Schedule

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21.4. Computations

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22. Amortization

Amortization

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23. Depreciation

Depreciation

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24. Payment

Payments

Unclaimed Payments: Not Available! (Reload)

Claimed Payments: Not Available!

Payment Summary: Not Available!

25. Business Details

Business Details

Businesses

Ownership (Shareholders/Directors/Members/Partners)

Auditors

Business Details

Business Name | Principal Activity

Brand Name

Start Date | End Date

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Ownership details (Shareholder/Director/Member/Partner)

Pakistani | Foreigner

Registration No. (CNIC/NTN) * | Name *

Percentage Share * | Capital Amount *

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Ownership details (Shareholder/Director/Member/Partner)

Pakistani | Foreigner

Passport No * | Name *

Percentage Share * | Capital Amount *

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Auditor details

Registration No. (CNIC/NTN) * | Name *

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26. Attachment

Attachments

Final Accounts (3000) - Add File

Manufacturing and Trading / Profit and Loss Accounts statements (9230) - Add File

ITR FORMS FOR COMPANIES FOR TAX YEAR 2026

INCOME TAX RETURN FOR TAX YEAR 2026

Electronic Return for Companies

27. Withholding Summary

Please select your sources of income for the tax year:

Property Rental Income | Income from Other Sources | Income from Business | Capital Gain | Income from Foreign Sources and Assets | Income from Agriculture | No Income

Summary of Economic Transactions

TAX PERIOD: July 1, 2025 - June 30, 2026

Dear Taxpayer,

Thank you for choosing to fulfill your national duty of tax return filling. Correct reporting not only shows your contribution to the national development but also ensures minimum intervention in your Assessment by the tax authority.

Please review available data of your economic transactions for the selected Tax Year. This is indicative data which keeps on updating as per available information. Therefore, correct reporting of income and tax thereon is primarily your own responsibility.

SUMMARY OF WITHHOLDING TAX AS WITHHOLDEE

SUMMARY OF WITHHOLDING TAX DEPOSITED AS WITHHOLDING AGENT

SUMMARY OF SALES TAX RECORD

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28. Property

28.1. Income from Property

Please select properties that earned rental income during the Tax Year.

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Select Property

Search Property

List of Properties

No Properties Found

You don't have any declared properties. Add your first property to get started.

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Property

Property Information

Sample Address

Property type | Property sub-type | Date of Acquisition

Land area | Land area unit | Acquisition cost/value

Property Address

Plot / Flat / House / Shop No | Street / Mohallah / Block | Tehsil/City

Sector / Society / Town | District | Province / Territory

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Property type:

• Agricultural Property
• Residential Property
• Industrial Property
• Commercial Property

Property sub-type:

• Plot
• Flat
• Constructed
• Farm House

Date of Acquisition | Acquisition cost/value

Plot / Flat / House / Shop No | Street / Mohallah / Block | Tehsil/City

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List of Properties

Sample property 1

Sample property 2

Sample property 3

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Add Deductions

Search Amount Code/Description

Insurance Premium

Local Rate / Tax / Charge / Cess

Ground Rent

Profit on Capital borrowed for Investment in Property

Share in Rental Income Paid to HBFC of Banks

Rent Collection Expenditure

Legal Service Charges

Amount claimed as Irrecoverable Rent

Payment of Liabilities treated as Income

Other Deductions against Rent

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29. Business

29.1. Income from Business

Menu: Property | Business (Manufacturing / Trading Items, Other Revenues, Management, Administrative, Selling & Financial Expenses, Inadmissible / Admissible Deductions, Adjustments, 7F Tax on Builders and Developers, Income from Social Media Content, Transactions > PKR 50 Million with Non-Residents Associates, Balance Sheet) | Capital Gain | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments

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