FBR sends income tax notices to require a return, ask for information, select a case for audit or amend an assessment. Common notices are under sections 114 (file a return), 176 (provide information), 177 (audit) and 122 (amend an assessment). Each has a deadline; a missed or weak reply can lead to an assessment based on the officer’s own estimate.
Who this is for
- Anyone who has received an FBR notice by post or on IRIS
- Non-filers asked to file a return under section 114
- Taxpayers selected for audit
- Taxpayers facing an amended assessment and demand
How the income tax notices & replies process works
- 1
Read the notice
We identify the section, the issue and the deadline.
- 2
Gather records
We collect the records needed to answer the specific points.
- 3
Draft the reply
We draft a written reply with supporting documents.
- 4
Represent you
We attend hearings before the tax officer.
- 5
Appeal if needed
If the order goes against you, we file an appeal.
Documents you need
- ◆The FBR notice
- ◆Your IRIS login details
- ◆Tax returns and wealth statements for the relevant years
- ◆Bank statements and records relevant to the notice
Timeline and fees
| Timeline | Notices usually allow 15 to 30 days to respond, and extensions can be requested. Act as soon as you receive one. |
|---|---|
| Fees | Quoted in writing after we review your documents. Court matters are quoted stage by stage (filing, evidence, arguments) so you know the cost of each step before it starts. |
| Governing law | Income Tax Ordinance, 2001: sections 114, 122, 176 and 177 |
Common FBR notices
- Section 114: notice to file a return
- Section 116: notice to file a wealth statement
- Section 176: notice to provide information or records
- Section 177: selection for audit
- Section 122: amendment of assessment
- Section 182: penalty proceedings
A strong reply
A good reply answers each point the officer has raised, with records attached. We make sure nothing is left for the officer to fill with an estimate.
Frequently asked questions
What is a section 122 notice?
A notice that FBR proposes to amend your assessment, usually to add income or disallow expenses. You can respond before the order is passed.
What if I miss the deadline on a notice?
The officer can proceed on available information. Contact an advocate immediately; it may still be possible to respond or appeal.
Can I reply to a notice on IRIS?
Yes. Replies are generally filed on IRIS with documents attached.
