S.R.O. 1165(1)/2026.Islamabad, the 27th July, 2026.

NOTIFICATION S.R.O. 1165(1)/2026.— In exercise of the powers conferred by sub-section (4) of section 133A read with 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. 1138(1)/2026, dated the 21 st July, 2026, as required under sub-section (3) of the said section 237, namely:— In the aforesaid rules, after rule 231 CA, the following new rule shall be inserted, namely: "231CB. Independent case scrutiny committees. - (1) This rule shall provide for constitution of independent case scrutiny committees. In this rule, unless there is anything repugnant in the subject or context, - "Chairman" means the chairman of the independent case scrutiny Committee; "Commissioner" means as defined in clause (13) of section 2 of the Income Tax Ordinance 2001 (XLIX of 2001); "Committee" means any of the Independent Case Scrutiny Committees constituted under these rules for specified territorial jurisdiction; "petition" means a petition to the Supreme Court under Article185(3) of the Constitution of the Islamic Republic of Pakistan or Federal Constitutional Court, arising from any of the tax laws; "reference" means a reference to the High Court under Section 133 of the Income Tax Ordinance, 2001 (XLIX of 2001); "Secretary" means an officer of Inland Revenue nominated by the Board for the purposes of the Committee; "Serving member of the Committee" means an in service officer ofBS 20 or above of Inland Revenue service; and "tax laws" means the Income Tax Ordinance, 2001 (XLIX of 2001), the Customs Act, 1969 (IV of 1969), the Sales Tax Act, 1990, and the Federal Excise Act, 2005 and includes any rules, regulations, or notifications issued thereunder. The Board by an order shall constitute the following committees with powers, functions and jurisdiction, namely: -   Committee No. 1   s. o. ember Status   unctions and Jurisdiction 1 retired Judge…