Missing the October 31 income tax return deadline no longer has to lock a person out of the Active Taxpayer List. The FBR has confirmed that eligible late filers can restore filer status without paying the usual Rs 25,000 penalty, provided they submit a formal undertaking and accept a six-month bar on buying immovable property.
The relief sits in the Finance Act framework effective from July 1, specifically Section 182A(3). That provision lets a taxpayer escape the mandatory Rs 25,000 surcharge by furnishing an undertaking or affidavit addressed directly to the Commissioner. It is designed for ordinary citizens, late filers, and newly registered NTN holders for whom the surcharge is a heavy hurdle, including those whose NTN registration came late or who faced unavoidable procedural delays.
The waiver is not unconditional. In exchange, the taxpayer must declare that they will not purchase any immovable property for the following six months. For this purpose, immovable property means residential houses, commercial buildings, or vacant plots of land. The declaration must be drafted and printed on Rs 300 stamp paper, in which the individual formally commits to the Commissioner that they will refrain from acquiring any plot, home, or other immovable real estate asset for a full six months. Once the declaration is tendered and approved, the name is added directly to the ATL, carrying the statutory benefits and protections of active filer status.
The six-month restriction is binding. If a house, plot, or any immovable property is bought within that window, the purchase violates the sworn affidavit. The undertaking then loses legal validity and becomes infructuous and void from the exact date the purchase is executed. The temporary exemption is revoked, and the full Rs 25,000 surcharge becomes immediately payable.
Submission is handled digitally through the Iris portal, so there is no need to follow complex offline administrative steps. Iris includes a dedicated feature labelled ATL-U, short for Active Taxpayer List – Undertaking, accessible from the dashboard. The taxpayer drafts the declaration on Rs 300 stamp paper, scans the executed document, and uploads the electronic copy through the ATL-U interface. Iris routes it electronically to the relevant Commissioner for review and regulatory verification. After formal approval, the system automatically updates the record and enters the name in the ATL without payment of the Rs 25,000 penalty.
For anyone currently holding non-filer status because the October 31 filing deadline was missed, the ATL-U feature on Iris provides a viable, direct, and legally sanctioned route to active filer recognition.
Contact information
Name: Choudry Mujahid Yasin ( CMY )
Phone: +923224929992 Whatsapp Available