S.R.O. 1665(1)2026, Islamabad, the 29th September. 2026.

NOTIFICATION S.R.O. 1665(1)2026.—In exercise of the powers conferred by sub-section (1) of section 122E and sub-section (1) of section 237 of the Income Tax Ordinance. 2001 (XLIX of 2001), 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. 1651(1)72026. dated 25th September. 2026. as required by sub-section (3) of section 237 of the said Ordinance, namely: - In the aforesaid rules, after Chapter XIX. the following new Chapter XX shall be inserted, namely: - “Chapter XX FACELESS AUDIT AND ASSESSMENT Application and commencement. — (1) This Chapter shall apply to every proceeding referred to in sub-section (1) of section 122E in respect of a person, class of persons, income, class of income, case or class of cases specified by the Board under sub­section (2) thereof. The provisions of this Chapter shall come into force on such date as the Board may by notification in the official Gazette specify, and different dates may be specified for different classes of cases or different proceedings. Definitions.— For the purposes of this Chapter.— "allocation algorithm" means an algorithm designed by the Board under sub-section of section 209B or sub-section (3) of section 227D. for assigning a case, function or jurisdiction to an authority or unit of the Center; "case" means the proceeding or set of proceedings in respect of a taxpayer for any tax year assigned to the Center under section 209B; "Center" means the National faceless center established under section 2271); "designated account" means the taxpayer's account on IRIS; "Director General" means the Director General of the Center; "E-hearing" means a hearing conducted under section 227E; and "electronic record" means the record maintained on IRIS or on any other computerised system of the Board in respect of a case, and includes every notice, order, submission, document, evidence, recording, log and communication in electronic form.   Composition and…