The Federal Board of Revenue (FBR) proposed a new method enabling late filers to join the Active Taxpayers’ List (ATL) without paying the Rs. 25,000 surcharge. To access this facility, late filers must submit an undertaking promising not to purchase or gain ownership of any property for a period of six months following submission.
The FBR issued the draft amendment to the Income Tax Rules, 2002, on 6 October 2026. This proposal intends to amend Rule 81B by incorporating new sub-rules, specifically (2B), (2C), and (2D).
An individual taxpayer who files the income tax return for the latest tax year after the due date or extended deadline can submit an undertaking via Form ATL-U in IRIS under Section 182A(3). Following the submission of this undertaking, the taxpayer may be included in the ATL without incurring the ATL surcharge.
The six-month restriction period commences from the date the electronic acknowledgement is generated after successfully submitting Form ATL-U through IRIS. Should the FBR discover that the taxpayer acquired property during this six-month window, the benefit of joining the ATL without the surcharge will be revoked from the date of the violation.
Furthermore, the draft also suggests adding Part XV to the First Schedule to introduce the necessary Form ATL-U.
