FBR Makes Form ATL-U Final: Late Filers in Pakistan Can Join the ATL Without the Rs 25,000 Surcharge
FBR's SRO 2097 of 10 November 2026 makes Form ATL-U final: late filers join the ATL without the Rs 25,000 surcharge if they buy no property for six months.
یہ صفحہ اردو میں پڑھیں
Short answer: FBR has made Form ATL-U final. Under S.R.O. 2097(I)/2026, dated 10 November 2026, an individual who filed the latest tax return late can join the Active Taxpayers List without paying the surcharge. The condition is a pledge, filed through IRIS, not to buy or acquire any property for six months.
The Federal Board of Revenue (FBR) published the draft of this rule on 6 October 2026, as S.R.O. 1691(I)/2026, and we explained it in our report on the draft Form ATL-U. The final notification appeared on FBR's income tax SRO list on 10 November. We downloaded it and compared it with the draft line by line.
FBR notified Form ATL-U on 10 November 2026
The notification is S.R.O. 2097(I)/2026, issued in Islamabad on 10 November 2026. FBR made it under section 237 of the Income Tax Ordinance, 2001, read with sub-section (3) of section 182A. It adds three new sub-rules to rule 81B of the Income Tax Rules, 2002, and a new Part XV to the First Schedule. Part XV is Form ATL-U.
The notification says the rules were "previously published" as the 6 October draft, as section 237 requires. That makes this the final, usable version, not another draft. There is no new comment period.
| Point | What S.R.O. 2097 says |
|---|---|
| Who can use it | An individual who files the return for the latest tax year after the due date or extended due date |
| How | Furnish Form ATL-U through IRIS, verified electronically under rule 73 |
| Benefit | Name included in the Active Taxpayers List without the surcharge in section 182A(1)(a) |
| Pledge | Not to purchase, acquire or obtain ownership or beneficial interest in any property |
| Length | Six months, from the date on the IRIS acknowledgement for Form ATL-U |
| Checks | FBR may verify from any authority, registry, financial institution or other lawful source |
| Breach | Electronic hearing first; if proved, the benefit is withdrawn from the date of breach |
The surcharge it replaces is Rs 25,000 for an individual
Section 182A keeps a late filer off the Active Taxpayers List, or ATL, until a surcharge is paid. The Finance Act 2026 raised that surcharge for individuals to Rs 25,000, as we explained in our report on the Rs 25,000 ATL surcharge. Being off the ATL means higher withholding tax on property, cars, bank profit and many other deals.
Sub-section (3) of section 182A always allowed an individual to avoid the surcharge with a six-month property undertaking. But the form had to be "prescribed", and until now it was not. So a late filer had one practical choice: pay. From 10 November, the law and the form are both in place.
The undertaking is only for individuals. Companies and associations of persons do not get this route, and their surcharges are higher.
The final rule matches the draft on every point we compared
We read the new sub-rules (2B), (2C) and (2D) and Part XV against the October draft. The wording on who qualifies, how to file, when the six months start, how FBR checks and what happens after a breach is the same. The form asks for the same fields:
- Name of the individual
- CNIC or NTN
- Tax year
- Date of filing the return
- IRIS acknowledgement or reference number
- Date of furnishing the undertaking
The declaration in the form says the filer will not buy, acquire or obtain ownership or beneficial interest in any property for six months. It also says the benefit is conditional on keeping that promise.
What a late filer should do now
If you filed your tax year 2026 return after the 15 October 2026 deadline set in the FBR deadline extension, and you are not on the ATL, these are the steps the rule sets out.
- Confirm your return is filed and note the IRIS acknowledgement number.
- Decide whether you will buy any property in the next six months. If you will, pay the surcharge instead.
- Log in to IRIS and look for Form ATL-U under the forms for your tax year.
- Fill in the six fields and verify the form electronically.
- Save the acknowledgement. Its date starts your six months.
- Check your status on the ATL after FBR's next ATL update, using our guide to checking filer status.
We could not confirm that the form is already live inside IRIS. The IRIS portal does not open for our automated checks, and the notification does not give a go-live date. If you cannot find the form, ask the FBR helpline before you pay the surcharge.
The risks in the property pledge
The pledge covers "any property". The rule does not narrow it to land or houses, and it does not say whether a car, a plot file or shares count. Read it widely until FBR clarifies.
FBR can check the pledge from registries, banks and other agencies. If records show a purchase during the six months, you get an electronic chance to explain. If the breach is proved, the benefit ends from the date of breach, and your ATL place then follows the ordinary late-filer rule in sub-rule (2A). The rule does not say in rupees what follows, but the ordinary rule is the one that requires the surcharge.
Our view: the form is a good deal for a salaried person who files late and has no purchase planned. It is a poor fit for anyone in the middle of buying a plot, flat or house. For them, Rs 25,000 is the cleaner cost.
Common questions
Is Form ATL-U final now?
Yes. S.R.O. 2097(I)/2026, dated 10 November 2026, makes the 6 October draft final. It is no longer a draft.
Who can use Form ATL-U?
Only individuals who filed the return for the latest tax year after the due date or extended due date. Companies and AOPs cannot use it.
When do the six months start?
On the date shown on the IRIS electronic acknowledgement for Form ATL-U, not on the date you filed your return.
Do I still pay Rs 25,000 if I file the form?
No. Sub-rule (2B) says your name is included in the ATL without the surcharge. You lose that benefit only if a property purchase during the six months is proved.
Does buying a car break the pledge?
The rule says "any property" and does not define it further. It does not say whether a car counts, so treat it as risky and ask a tax adviser.
I already paid the surcharge. Can I get it back?
The notification does not mention refunds of surcharge already paid. We found no FBR guidance on this as of 10 November 2026.
Last checked: 10 November 2026, from S.R.O. 2097(I)/2026 on FBR's SRO list. Related: when the ATL updates after the 15 October deadline.
About the author
Tax, Bills and Technology Writer
Ali Akhtar is a young and curious voice here at Pakistan Era. He is currently pursuing his A-Levels and has a growing interest in Pakistan’s changing industrial landscape and educational trends. Ali likes to write in a way that helps him explain and explore the world around him. His writing reflects the perspective of the new generation navigating the evolving trends of Pakistan where technology, youth innovation, and shifting opportunities are reshaping the country’s future.
