S.R.O. (1)/2026; Islamabad. the 1 8th February. 2026.

Government of Pakistan Revenue Division Federal Board of Revenue Islamabad. the 1 8th February. 2026. NOTIFICATION (Income Tax) S.R.O. (1)/2026. — The following draft of certain ammendments in the Income Tax Rules. 2002, which the Federal Board of Revenue proposes to make in exercise of the powers conferred by sub-section (l) of section 237 of the Income Tax Ordinance, 2001 (XLIX of 2()01), is hereby published for the information of all persons likely to be affected thereby', as required by sub-section (3) of the said section. and notice is hereby given that objections or suggestions thereon, if any', may be sent for consideration of the Federal Board of Revenue within seven days of publication of the draft in the official Gazette. Any olliections or suggestions which may be received from any person in respect of the said draft. before the expiry of the aforesaid period. shall be considered by the Federal Board of Revenue. In the aforesaid rules. flor Chapter VILA, the töllowing shall be substituted, namely:- CHAPTER VIIA ONLINE INTEGRATION OF BUSINESSES 33A. Application.- The provisions ofthis Chapter shall apply to all persons mentioned in column (2) of Schedule below excluding those specified in column (3). 33B. Obligations and requirements. — (l ) The taxpayers notified in the Schedule belovs. hereinafter referred to as "integrated enterprise" in this Chapter. shall register, install and integrate his electronic invoicing hardware and software with the Board's computerized system         in         the       Inanner            specified          the       Board       through an Income Lax General Order and ensure that,- the integrated enterprise through Board's online system shall provide information of his outlets. points of sale or electronic invoicing machines; and no supply shall be made by the integrated enterprise. e.xeept through the integrated…