SRO
Income Tax
SRO 2097(I)/2026
Amendment in Income Tax Rules 2002 — Form ATL-U (ATL surcharge waiver undertaking)
What Changed — Plain English
This SRO opens a new option for late filers. Earlier, if someone filed their income tax return after the due date, their name was added to the Active Taxpayers List (ATL) only after paying a surcharge — Rs 25,000 for an individual. Now, under SRO 2097(I)/2026, there is an alternative: an individual can furnish an undertaking on IRIS called "Form ATL-U", promising not to purchase any property (plot, flat, or even a share in property) for the next 6 months — and their name is added to the ATL without paying the surcharge. The 6-month period starts from the date shown on the IRIS electronic acknowledgement, not from the date the return was filed. The catch: if the person acquires any property during those 6 months, FBR will verify (through registries, banks, etc.), give an opportunity of hearing, and if the breach is established, the waiver is withdrawn — the surcharge becomes payable from the date of breach. Important: this waiver is available to individuals only — AOPs (Rs 50,000) and companies (Rs 100,000) must still pay the surcharge. For someone who simply missed the deadline and has no plans to buy property in the next 6 months, this is a good way to save money.
Who Is Affected
Individual taxpayers who filed their income tax return after the due date (or extended date) and want to be included in the Active Taxpayers List. Not available to AOPs or companies.
✕ Before
Rule 81B had sub-rules only up to (2A). A late-filing individual could be included in the ATL only after paying the Section 182A(1) surcharge (Rs 25,000 for an individual). The First Schedule ended at Part XIV — there was no undertaking form.
→
✓ After
Rule 81B gets new sub-rules (2B), (2C), (2D): a late-filing individual who furnishes Form ATL-U through IRIS is placed on the ATL without surcharge, undertaking not to acquire any property for 6 months. The 6-month period runs from the IRIS acknowledgement date; if property is acquired in that window, the benefit is withdrawn from the date of breach. A new Part XV (Form ATL-U) is added to the First Schedule.
Related Sections
§ Section 182A(1) & 182A(3)§ Section 237 — Income Tax Ordinance 2001; Rule 81B & Rule 73 — Income Tax Rules 2002
This is an educational plain-English summary, not legal advice. Always verify against the official Gazette / FBR text before acting. TaxBuddy Umair is not affiliated with FBR.
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