Content Outline:
- The Legal Shift: Detail the amendment of Rule 73 of the Income Tax Rules, 2002, via S.R.O. 2107(I)/2025, which now mandates electronic submission of returns and withholding statements.
- The Amnesty/Deadline: Clarify that Circular No. 06 of 2025 gives former manual filers a strict extension until November 30, 2025, to transition to e-filing with free support from dedicated FBR cells.
- The Consequences of Delay: Outline the legal penalty: loss of ATL status (leading to the 0.8% cash tax, etc.) and a penalty of PKR 5,000 to PKR 40,000 under Section 182 for failure to furnish a return.
- Consultancy Value: Explain your service: setting up IRIS accounts, retrieving prior year data, and ensuring the accurate submission of the Tax Year 2025 return before the deadline.
