Islamabad: The Federal Board of Revenue (FBR) has proposed amendments to the Income Tax Rules, 2002, vide SRO 2070/(I)/2025 making it mandatory for all individual taxpayers to file their income tax returns and withholding statements electronically.
According to the proposed draft, prepared under the powers conferred by sub-section (1) of Section 237 of the Income Tax Ordinance, 2001, the FBR has issued the amendments for public feedback. The draft notification has been circulated among stakeholders for comments before it is finalized.
The tax authority has stated that taxpayers and other affected parties may submit their objections or suggestions within seven days of the publication of the draft in the official Gazette. These recommendations will be reviewed and considered before the amendments are formally approved.
The proposed amendments include replacing sub-rule (2DD) of Rule 73 of the Income Tax Rules, 2002. The new provision would require all individual taxpayers to file their income tax returns and withholding statements solely through FBR’s designated electronic filing systems, including the IRIS portal.
FBR officials noted that the objective of this change is to encourage greater use of digital tools in the taxation process, streamline the return filing procedure, and improve the management and accuracy of taxpayer data. The move is also expected to enhance transparency and compliance within the tax system.
The proposal is part of the FBR’s broader efforts to modernize tax administration and expand the tax base by transitioning towards a digitally integrated reporting environment.
