S.R.O. 835(I)/2021, Islamabad, the 29th June, 2021

Amendments in the Income Tax Rules, 2002 Government of Pakistan Revenue Division Federal Board of Revenue ***** Islamabad, the 29th June, 2021 NOTIFICATION (Income Tax) S.R.O. 835(I)/2021.- In exercise of the powers conferred by sub-section (1) of section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001) read with sub-section (2A) of section 177, 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.636(I)/2021, dated the 31st May, 2021 as required by sub-section (3) of section 237 of the said Ordinance, namely:- In the aforesaid Rules, after rule 231F of Income Tax Rule, 2002, following new rule shall be added, namely:- "231FA. Procedure for E-Audit. - (1) The provisions of this rule shall apply for the conduct of audit proceedings electronically under sub-section (2A) of section 177 of Income Tax Ordinance, 2001 (XLIX of 2001). (2) Definitions.- in this rule, unless there is anything repugnant in subject or context,- (a) "Adjudication Officer" means an officer of Inland Revenue to whom a case is assigned for assessment on the basis of audit report under these rules; (b) "Audit Officer" means an officer of Inland Revenue to whom a case is assigned for conducting e-audit under these rules; (c) "Automated Case Selection System" means an algorithm for randomized allocation of cases by using suitable technological modes; (d) "Competent Authority" means the Board in case of selection of audit under section 214C and Commissioner Inland Revenue having jurisdiction in case of selection under section 177 of the Ordinance; (e) "e-audit" means the audit proceedings of registered person conducted through electronic means including video links, or any other facility as may be specified by the Board from time to time; and (f) "Iris" means a web based computer programme for operation and management of Inland Revenue taxes and laws administered by the Board. (3) Where a case has been selected under section 177 or section 214C of the Ordinance, as the case may be, and the competent authority may issue direction to conduct…