Missing the October 31 return deadline can leave a name off the Active Taxpayer List, and the standard remedy has carried a steep Rs 25,000 surcharge. The FBR has since opened a narrower route: eligible late filers, including people whose NTN registration arrived late, may restore filer standing without paying that penalty.
The relief sits inside the Finance Act framework effective July 1, read with Section 182A, subsection (3). Instead of remitting the fine, the provision lets a taxpayer deliver a formal undertaking or affidavit to the Commissioner and still be entered on the ATL.
The trade-off is precise. The declaration must be printed on Rs 300 stamp paper and state that the person will not buy any immovable property for six months. That category covers a residential house, a commercial building, or a vacant plot.
Once the Commissioner approves the undertaking, the name is added to the Active Taxpayer List, and the recognized filer benefits follow without the immediate Rs 25,000 outlay.
The restraint is binding. If a house, plot, or other immovable asset is purchased inside those six months, the affidavit is breached; it turns void from the date of purchase, the exemption falls away, and the full Rs 25,000 surcharge becomes payable.
Filing is digital. Iris carries a dedicated ATL-U tab on the dashboard: draft the declaration on the Rs 300 stamp paper, scan the executed document, and upload it through that interface. The system routes it to the Commissioner, and after approval the record updates automatically.
For ordinary taxpayers and new filers who missed the October 31 cutoff, the ATL-U path offers a legally sanctioned way back to active status, provided the six-month property restriction is treated as part of the bargain.
Contact information
Name: Choudry Mujahid Yasin ( CMY )
Phone: +923224929992 Whatsapp Available