S.R.O. 328(I)/2011, Islamabad, the 27th April, 2011

SROS: S.R.O. 328(I)/2011, Islamabad, the 27th April, 2011 AMENDMENT SHALL BE MADE IN THE INCOME TAX RULES, 2002 S.R.O. 328(I)/2011, Islamabad, the 27th April, 2011:- In exercise of the powers conferred by sub-section(1) of section 237 of the Income Tax Ordinance, 2001(XLIX of 2001), the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Income Tax Rules, 2002, the same having been previously published vide Notification No. S.R.O. 72(I)/2011, dated the 26th January, 2011, as required by sub-section(3) of the said section, namely:- In the aforesaid Rules, after rule 81 A, the following new rule shall be inserted, namely:- 81B. Active Taxpayers List(1) This rule shall apply for the purposes of section 181A of the Ordinance. (2) The Federal Board of Revenue shall publish Active Taxpayers List, 3 referred to as ATL henceforth, comprising the persons complying with the following within due date, namely:- (i) filing the return of income or statement u/s 114 and 115; (ii) filing the wealth statement u/s 116; (iii) filing of return u/s 143 and 144; (iv) filing the statement of tax deduction u/s 165; (v) deducting the tax at source and depositing it; (vi) paying the advance tax; (vii) responding to the notice issued by the Commissioner Inland Revenue; (viii) any other statement due under the law; and (ix) meet the criteria, if any, laid down under the Sales Tax, Federal Excise and Customs for including the taxpayers in the Active Taxpayers List. (3) Initially all the compliant taxpayers meeting the following criteria will be included in the ATL, namely:- (a) e-filers of return of income or statement u/s 114 and 115 for tax year 2010; (b) e-filers of Quarterly Employer Statements on deductions made u/s 149 of the Ordinance, for tax year 2010; (c) e-filers of Quarterly Withholding Tax Statement u/s 165 of the Ordinance, for tax year 2010; (d) employees who have annual income Rs. 500,000 and above(as reported by their employers) and have e-filed their income tax returns alongwith wealth statement, for tax year 2010; and (e) meet the criteria laid under Sales Tax, Federal Excise and Customs for including the taxpayers in…