S.R.O. 1641(I)/2026, Islamabad the 23rd September, 2026.

NOTIFICATION (Income Tax) S.R.O. 1641(I)/2026. - In exercise of the powers conferred by section 99C read with sub­section (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, which as required by sub-section (3) of section 237 of the said Ordinance were previously published vide Notification No. S.R.0.546 (I)/2026, dated 1st April, 2026. namely: - In the aforesaid Rules, after chapter II, the following new chapter shall be inserted, namely: - “CHAPTER-I1A SPECIAL PROCEDURE FOR TAXATION OF PERSONS EARNING INCOME FROM REMUNERATIVE SOCIAL MEDIA CONTENT 13ZI. Application of chapter. - The rules in this chapter shall apply for the purpose of section 99C of the Income Tax Ordinance, 2001 (XLIX of 2001) to provide special procedure for computation of income of resident persons earning income from remunerative social media content. 13ZJ. Scope. - Every resident person deriving income from interaction with users in Pakistan through social media platforms. 13ZK. Calculation of income from remunerative social media content. - The minimum income of a person from remunerative social media content for a tax year shall be calculated as per the following formula, namely:- (A-B) Where - A is total remuneration received from social media content; and B is total expenses made; up to maximum of 30% of total revenue. 13ZL. Total remuneration received. — The total remuneration received by a person from remunerative social media content shall be the higher of— revenue per mille x (total number of views/1000); or the actual remuneration received by a person from the social media content whether received in cash or kind: Provided that where a person is of the view that the total remuneration received is less than threshold prescribed at clause (a) above, the person is required to demonstrate evidence to this effect to the satisfaction of the Commissioner. 13ZM. Payment of advance tax. - Every person under this special procedure shall pay advance income tax calculated by applying the procedure given in rule 13ZK and…