The names of late income tax return filers will be added to the Active Taxpayer’s List (ATL) by the Federal Board of Revenue (FBR) once they pay a certain surcharge.
Following the publication of S.R.O.1635(I)/2024, which modifies the Income Tax Rules, this modification was made.
The new announcement states that the ATL will be applied to those who file their income tax returns for the most recent tax year by the initial or extended deadline specified by the Board or the Commissioner.
The most recent tax year that was finished before the filing date is referred to as the “latest tax year.” If the deadline for that year hasn’t passed, the prior year may also be included.