S.R.O. 1638(1)12024,  lslamabad, the 18th October, 2024.

NOTIFICATION S.R.O. 1638(l)/2024, - In exercise of the powers conferred by sub-sectron (1) ofsection 237 ofthe Income Tax Ordinance, 2001 (XLX 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, which as required by sub-section (3) of section 237 of the said Ordinance were previously published vlde Notification No. S.R.O. 1448(I)/2024, dated the l8th September,2024,, namely: In the aforesaid Rules, in rule 81B,  in sub-rule (1), for the expression "clauses (23A) and (35C) of section 2 and section 181,4", the expression "publishing active taxpayers' list, hereinafter referred to as ATL, under section l81A of the Ordinance" shall be substituted; for sub-rule (2), the following shall be substituted, namely:                                                                                                                                                                                                       "(2) A person's name shall be included in the ATL, if he files retum of income tax for the latest tax year, by the due date specified in section 118 ofthe Ordinance or by the due date as extended under section 119 thereof by the Commissioner or by the due date as extended by the Board under section 2l4A thereof.                                 Explanation. - "latest tax year" means the tax year last completed before the date on which retum is filed and shall include the tax year previous to that year in case the due date or extended due date for filing of…