S.R.O. 2097(I)/2026 amends Rule 81B and adds Form ATL-U, permitting certain individual late filers to enter the Active Taxpayers’ List without the specified surcharge, subject to a six-month property-acquisition undertaking.
What does the notification change?
S.R.O. 2097(I)/2026, dated 10 November 2026, introduces sub-rules (2B), (2C) and (2D) into Rule 81B of the Income Tax Rules, 2002 and adds Part XV to the First Schedule containing Form ATL-U. The amendment is made under section 237(1), read with section 182A(3), of the Income Tax Ordinance, 2001. It follows the draft previously published through S.R.O. 1691(I)/2026.
Under Rule 81B(2B), an individual who files a return for the latest tax year after the due date or extended due date may be included in the Active Taxpayers’ List (ATL) without the specified late-filing surcharge by submitting the prescribed undertaking through IRIS. The provision should not be generalised to companies or associations of persons without separate legal authority.
The six-month undertaking and property restriction
The prescribed Form ATL-U requires the individual to undertake that, for six months from the relevant submission date, they will not purchase, acquire, or otherwise obtain ownership or beneficial interest in any property. Rule 81B(2C) measures the six-month period by reference to the date on the electronic IRIS acknowledgement issued when Form ATL-U is successfully furnished.
Because the wording covers ownership and beneficial interests, individuals should evaluate proposed purchases, gifts, transfers, beneficial interests and other acquisitions against the precise statutory expression before giving the undertaking. This bulletin does not identify exceptions that do not appear in the notified text.
How is compliance checked, and what happens if the undertaking is breached?
Sub-rule (2D) enables FBR to assess compliance from information available under the Income Tax Ordinance or from an authority, registry, financial institution or other lawful source. If information suggests that the individual acquired prohibited ownership or beneficial interest during the undertaking period, FBR must provide an electronic opportunity of being heard.
Where a breach is established, the surcharge-free ATL benefit is withdrawn from the date of breach and inclusion is thereafter governed by Rule 81B(2A). The notification does not make a mere untested allegation equivalent to an established breach.
Form ATL-U and practical filing controls
Part XV of the First Schedule prescribes particulars including the individual's name, CNIC/NTN, tax year, return-filing date, IRIS acknowledgement or reference number, and date of furnishing the undertaking. The form requires electronic verification through IRIS in the manner prescribed under Rule 73.
Before using this route, the taxpayer or adviser should confirm that the latest relevant return has in fact been filed, review any contemplated property acquisition during the six-month period, submit the actual prescribed undertaking through IRIS and retain the electronic acknowledgement. An undated paper declaration should not be assumed to satisfy the specified online submission requirement.
Scope of the relief and primary source
The change is a conditional waiver of the identified ATL surcharge, not a waiver of tax payable, other filing requirements or unrelated penalties. It also does not promise automatic immunity from verification or subsequent proceedings under the Ordinance.
The published instrument is dated 10 November 2026. Read the full notification and prescribed form before relying on this route, particularly where the taxpayer anticipates any transfer of a proprietary or beneficial interest.
What affected persons should do
Use Form ATL-U only after confirming individual eligibility and capacity to honour the six-month no-property-acquisition undertaking. Preserve the IRIS filing acknowledgement.
ATL inclusion does not eliminate tax liabilities or other compliance duties. Breach of the undertaking may result in withdrawal of the surcharge-free benefit after an electronic hearing.
Read the official notification
S.R.O. 2097(I)/2026 — Federal Board of Revenue, 10 November 2026 (PDF). Read the complete operative text before applying the guidance to a particular case.