S.R.O. 1439(1)/2026., Islamabad, the 27th August, 2026

Government of Pakistan Revenue Division Federal Board of Revenue Islamabad, the 27th August, 2026 Notification S.R.O. 1439(1)/2026.- In exercise of powers conferred under section 6A of the Anti-Money Laundering Act, 2010 (Vll of 2010) read with sub-clause (iii) of clauses 1 Schedule IV to the said Act, the Federal Board of Revenue is pleased to make the following amendments in Federal Board of Revenue Anti Money Laundering and Countering Financing of Terrorism Regulations for DNFBPs, 2020, namely: - In the aforesaid Regulations, - in the preamble, for the word "Regulations", the word "regulations" shall be substituted; in the aforesaid regulations, for the words "jewellers", wherever occurring, the words "DPMS" shall be substituted; in regulation 1, for sub-regulation (2), the following shall be substituted, namely: - "(2) These regulations shall apply to real estate agents, dealers in precious metals and dealers in precious stones and accountants. in regulation 2, in regulation (1), -                     (a)      in clause (f), for the word "Jeweler", the expression "Dealers in Precious Metals and Dealers in Precious Stones (SPMS)" shall be substituted (b) after clause (f), the following new clause shall be inserted, namely: - "(fa) "Dealers in precious metals and dealers in precious stones (DPMS) includes a person who is a bullion dealer or engaged in sale of jewellery, precious stones and metals including all articles made wholly or mainly of gold, platinum, diamonds of all kinds, precious or semi-precious stones, pearls whether or not mounted, set or strung and articles set or mounted with diamonds, precious or semi-precious stones or pearls, when they engage in a cash transaction with a customer of a value equivalent to two Million rupees or more;". clause (k) shall be omitted; for clause (n), the following shall be substituted, namely: -…