Which Bank Accounts Go to FBR: The Rs 100 Million Rule in Pakistan

Short answer: Under section 165AB of the Income Tax Ordinance, added by the Finance Act 2026, banks and electronic money institutions must send FBR's Central Data Hub the details of any account holder whose deposits or withdrawals pass Rs 100 million in a six month period. If your total stays below that, this section does not apply to you.

Many people read that FBR can now see all bank accounts. The new section is narrower than that. It sets a high line, Rs 100 million, and it says the data is matched by computer first.

We read the section in the Finance Act 2026 on FBR's own download site on 13 October 2026. Here is what it requires, what it protects, and how to check whether it touches you.

The Rs 100 million line decides who is reported

The section covers an account holder whose deposits or withdrawals exceed one hundred million rupees in a reporting period, across any or all of that person's bank accounts. It counts the total across accounts, not each account alone.

The Act defines a reporting period as six months. One runs from 1 July to 31 December. The other runs from 1 January to 30 June.

The Act calls these the specified dates. The Act came into force on 1 July 2026 unless it says otherwise, and we read no later start for this section. So the first period would be July to December 2026, with data due by 31 January 2027. Banks and FBR may publish their own timing, and we found none yet.

Banks send account totals, not your transactions list

The Act lists what the bank sends: particulars of deposits or withdrawals, opening and closing balances, peak credits and total credits for the period. Peak credits means the highest credit balance in all the accounts on any one date in the period.

All kinds of deposit accounts count. The Act names current, call, saving, fixed and term deposits and any other deposit by whatever name.

• Banking companies must report.
• Electronic Money Institutions (EMIs) must report. These are the licensed wallet and payment companies.
• The account holder is the person whose total passes Rs 100 million.

Computers match the data before any officer sees it

The Act says the information is processed digitally and is not visible to any income tax authority during the cross matching. The Central Data Hub is a virtual store of data kept by FBR through PRAL, its technology arm.

Only a gross mismatch changes this. If the system finds one, it feeds the case into FBR's Compliance Risk Management programme. Further proceedings then run through the National Faceless Centre, which is the office that deals with taxpayers online.

We explain how that office works in FBR's National Faceless Centre. Notice rules there apply if your case is selected.

Confidentiality is written into the section

The Act says FBR must keep the bank data strictly confidential. It must not be disclosed or misused in a way that ignores the secrecy rules in the banking laws, except as the section allows. The section overrides the Banking Companies Ordinance, 1962 and the State Bank of Pakistan Act, 1956 for this purpose.

The Act describes a mismatch as a risk flag. It does not say a mismatch is proof of tax evasion. Cases of understated sales, overstated expenses or unreported income are the risks the programme is meant to flag.

Check your own position before the first date

Most individuals will never reach Rs 100 million of deposits or withdrawals in six months. A trading business, a property dealer or a company with large turnover might. Those people should compare the bank statement totals with the sales and income in their tax return.

1. Add up all deposits across all your accounts for the six month period.
2. Add up all withdrawals for the same period.
3. If either total passes Rs 100 million, expect the bank to report you.
4. Compare those totals with the sales and income in your return.
5. Keep the papers that explain any gap, such as loans, transfers between your own accounts or refunds.

Transfers between your own accounts can inflate the totals. Keep clear records of them. If a notice does arrive, our guide on replying to an FBR section 177 audit notice shows which records to produce.

Smaller reporting rules already exist, such as those on cash withdrawals and large monthly deposits. See what your bank already reports to FBR for those thresholds.

Common questions

Does FBR now see every bank account in Pakistan?

Not under this section. It covers account holders whose deposits or withdrawals exceed Rs 100 million in a six month period.

Is the Rs 100 million counted per account or in total?

The Act says in any or all of the accounts a person holds, so we read it as the total across accounts.

Can an FBR officer read my statement?

The Act says the data is processed digitally and is not visible to income tax authorities during the cross matching. A gross mismatch can start proceedings.

Who handles a mismatch case?

The Act sends it to FBR's Compliance Risk Management system and then to the National Faceless Centre.

When is the first report due?

Reading the Act's dates with its 1 July 2026 start, the first period would end 31 December 2026 with data due by 31 January 2027. We found no separate notice confirming this.

Do wallets and EMIs report too?

Yes. The section names banking companies and Electronic Money Institutions.

How we verified this

What we checked, where we read it, and what we could not confirm.

Last checked on 13 October 2026, Pakistan time. We read section 165AB as inserted by the Finance Act 2026 on FBR's download site. We found no FBR circular, rules or bank notice on how the first report will run, so the timing above is our reading of the Act and may change.