Written by Hamza Shahnawaz in Taxation The proposed amendments would allow eligible individuals to join the Active Taxpayers’ List without paying the late-filing surcharge, subject to a six-month undertaking. The Federal Board of Revenue (FBR) has proposed further amendments to the Income Tax Rules, 2002, that would allow certain individuals who file their income tax returns after the due date to be included in the Active Taxpayers’ List (ATL) without paying the applicable surcharge. The draft amendments were issued through SRO 1691(I)/2026 under Section 237 of the Income Tax Ordinance, 2001, read with Section 182A. The FBR has invited objections and suggestions from affected persons within seven days of publication of the notification in the official Gazette. Late Filers Could Join ATL Without Surcharge Under the proposed amendments to Rule 81B, an individual who files an income tax return for the latest tax year after the due date or extended due date could qualify for ATL inclusion without paying the surcharge. To benefit from the proposed facility, the individual would have to submit an undertaking through IRIS in Form ATL-U, which is proposed to be introduced in a new Part XV of the First Schedule. The undertaking would be made under Section 182A of the Income Tax Ordinance and would allow the taxpayer to obtain ATL status without first paying the surcharge applicable to late filers. Six-Month Undertaking Period The proposed rules state that the six-month period associated with the…