The local desk reports that FBR has a route for people who missed the October 31 income tax return deadline and are now in non-filer status. The standard requirement to restore filer status and enter the Active Taxpayer List is a Rs. 25,000 penalty. Under the available relief, eligible late filers, including newly registered National Tax Number holders, can seek active taxpayer status without paying that amount by giving a formal undertaking.
Legal basis under Section 182A, subsection (3)
The Finance Act, effective from July 1, sets out the mechanism in Section 182A, subsection (3). It allows a taxpayer to avoid the mandatory Rs. 25,000 surcharge by providing an official undertaking or affidavit addressed to the Commissioner. This provision lets an individual obtain active taxpayer status without the late filing fine. The local desk notes that the route is relevant for taxpayers who missed the cutoff or registered for an NTN late.
Six-month restriction on immovable property
The waiver carries a binding condition. The taxpayer must declare that no immovable property will be purchased for the next six months. Immovable property here covers residential houses, commercial buildings and vacant plots of land. The prescribed undertaking must be printed on Rs. 300 stamp paper. In the affidavit, the individual commits to the Commissioner that no plot, home or other immovable real estate asset will be acquired for a full six months. Once the declaration is tendered and approved, the name is added to the Active Taxpayer List, with the statutory benefits of recognized active filer status.
What happens if the undertaking is breached
Taxpayers using this relief must follow the terms of the affidavit. The six-month restriction is absolute and has direct enforcement consequences. If a house, plot or any immovable property is purchased within six months of submitting the undertaking, the transaction violates the sworn affidavit. The undertaking then 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.
Digital submission through Iris
The application and verification process is handled through the Iris tax portal. A dedicated feature labeled ATL-U (Active Taxpayer List – Undertaking) is available to taxpayers from their dashboard. The taxpayer drafts the legal declaration on the required Rs. 300 stamp paper, scans the executed document and uploads the electronic copy through the ATL-U interface. The document is then routed electronically to the relevant Commissioner for review and regulatory verification. After the Commissioner formally approves the undertaking, the system updates the applicant's record and includes the name in the Active Taxpayer List without payment of the Rs. 25,000 penalty.
Relief for general taxpayers and new filers
The local desk notes that the mechanism is a facilitation measure for everyday taxpayers. New taxpayers who obtained an NTN late in the cycle, and individuals who faced unavoidable procedural delays, can find the Rs. 25,000 surcharge prohibitive. By permitting an undertaking on stamp paper with a six-month promise not to acquire immovable property, FBR provides a way to regain active filer standing smoothly and legally. For anyone dealing with non-filer status after a missed October 31 filing deadline, the ATL-U feature on Iris is a direct and legally sanctioned route to active filer recognition.
Contact information
Name: Choudry Mujahid Yasin ( CMY )
Phone: +923224929992 Whatsapp Available