Written by Faisal Shahnawaz in Taxation New ATL will be issued immediately after the income tax return filing deadline under amended Income Tax Rules, 2002. ISLAMABAD: The Federal Board of Revenue (FBR) has notified the publication date for the new Active Taxpayers List (ATL) for Tax Year (TY) 2026, which will be issued on October 1, 2026, provided the income tax return filing deadline remains unchanged. The publication schedule is in line with amendments made to the Income Tax Rules, 2002, through SRO 1638(I)/2024, which require the FBR to issue the annual Active Taxpayers List immediately after the statutory deadline for filing income tax returns. ATL to be published after return filing deadline According to FBR officials, taxpayers are required to file their income tax returns for Tax Year 2026 by September 30, 2026. If the filing deadline is not extended, the FBR will publish the Active Taxpayers List 2026 on October 1, 2026. However, if the tax authority grants an extension for filing returns, the publication of the new ATL will also be postponed accordingly. The revised schedule is intended to ensure that taxpayers who file their returns within the prescribed or extended deadline are included in the Active Taxpayers List without unnecessary delay. Changes introduced through SRO 1638(I)/2024 The FBR amended the Income Tax Rules, 2002, through SRO 1638(I)/2024, issued on October 18, 2024, introducing significant changes to both the timing of the ATL’s publication and the frequency of updates. Under the amended rules, a taxpayer’s name will be included in the Active Taxpayers List if the income tax return for the latest tax year is filed: • By the due date specified under Section 118 of the Income Tax Ordinance, 2001; • By an extended due date granted by the Commissioner under Section 119; or • By an extended deadline notified by the FBR under Section 214A. The rules define the “latest tax year” as the most recently completed tax year before the return…