FBR Income Tax SROs 2026: Every Notification Listed, From SRO 17 to SRO 2098
Every FBR income tax SRO of 2026, from SRO 17 in January to SRO 2098 in November: property values, drafts, ATL, faceless audit and IRIS rules explained.

FBR has issued 60 income tax SROs with a 2026 number so far, from S.R.O. 17(I)/2026 on 8 January to S.R.O. 2098(I)/2026 on 10 November. Fourteen set property values for cities, 12 are drafts for comment, and the rest change the Income Tax Rules, from the ATL to faceless audits. Every one is listed below, newest first.
We took the list from FBR's own Income Tax SRO page on 12 November 2026, which held 1,089 income tax notifications in total. An SRO, or statutory regulatory order, is how FBR changes rules and rates without a new law. The page's search is slow on a phone, so we grouped the 2026 ones by subject with a plain one-line meaning.
Where we have explained an SRO in full, the line links to that report.
FBR issued 60 income tax SROs in 2026, most of them from September
Activity picked up after the budget. September had 10 income tax SROs and October 11, against 2 in January and 1 in March. No 2026 numbered income tax SRO is dated June on FBR's list.

The SRO number is shared across FBR's departments. That is why income tax numbers jump, for example from 1912 to 2060: the numbers in between went to sales tax, customs and other notifications. To check that an SRO someone sends you is real, follow our guide to check an FBR SRO on the official list.
November and October 2026 SROs: faceless assessment, rule 38B and Form ATL-U
The last six weeks brought most of the procedural change. Faceless audit and assessment became final, rule 38B lets IRIS flag return errors first, and Form ATL-U lets late filers join the ATL without the surcharge.
| SRO | Date | What it does |
|---|---|---|
| 2098(I)/2026 | 10 Nov | Final rule 38B: IRIS warns of return errors first, at least 7 days to reply |
| 2097(I)/2026 | 10 Nov | Final rule 81B and Form ATL-U, see our ATL-U report |
| 2062(I)/2026 | 5 Nov | Final faceless tax assessment rules, see our SRO 2062 report |
| 2061(I)/2026 | 5 Nov | Further change to the Islamabad property values of SRO 644 |
| 2060(I)/2026 | 5 Nov | New Abbottabad property values, see our Abbottabad table |
| 1912(I)/2026 | 27 Oct | Draft change to rule 73 |
| 1905(I)/2026 | 26 Oct | Draft changes to Chapter XX (faceless assessment) |
| 1904(I)/2026 | 26 Oct | New rule 33U, tax credit for POS integration, see how to claim it |
| 1885 and 1886(I)/2026 | 22 Oct | Delegation of intelligence and investigation powers |
| 1828(I)/2026 | 15 Oct | Notice under rule 233(2), see faceless audit in force |
| 1827(I)/2026 | 15 Oct | Substitution of rule 231C (alternative dispute resolution) |
| 1689 to 1692(I)/2026 | 6 Oct | Four drafts: rule 37, rule 38B, rule 81B (ATL-U) and the POS integration credit |

July to September 2026 SROs: returns, social media income and scrutiny committees
The quarter after the budget set the tax year 2026 return forms, a special procedure for people earning from social media, small shopkeepers, and the scrutiny and dispute committees.
| SRO | Date | What it does |
|---|---|---|
| 1665(I)/2026 | 29 Sep | Final faceless audit and assessment rules, see our SRO 1665 report |
| 1659(I)/2026 | 28 Sep | Change to SRO 290(I)/2023 on DNFBPs (non-financial businesses under anti money laundering rules) |
| 1651(I)/2026 | 25 Sep | Draft faceless audit and assessment rules |
| 1640 to 1642(I)/2026 | 23 Sep | Sector named under section 99C and special procedure for social media income, see our SRO 1642 report |
| 1513(I)/2026 | 9 Sep | Further change to SRO 1728(I)/2024 |
| 1495(I)/2026 | 2 Sep | Final electronic return forms for tax year 2026 |
| 1496(I)/2026 | 2 Sep | Substitution of rule 231C |
| 1497(I)/2026 | 2 Sep | Changes to the DNFBPs regulations, 2020 |
| 1444(I)/2026 | 28 Aug | New Quetta property values, see our Quetta table |
| 1439(I)/2026 | 27 Aug | Further change to SRO 924(I)/2020 |
| 1382(I)/2026 | 17 Aug | Further change to SRO 1728(I)/2024 |
| 1335(I)/2026 | 7 Aug | Further change to the Islamabad values of SRO 644 |
| 1286 and 1239(I)/2026 | 5 Aug, 30 Jul | Changes to the Independent Scrutiny Committee rules |
| 1226(I)/2026 | 30 Jul | Draft changes to the Inland Revenue Reward Rules, 2021 |
| 1165 and 1138(I)/2026 | 27 Jul, 21 Jul | Rule 231CB on Independent Case Scrutiny Committees, draft then publication |
| 1166 and 1109(I)/2026 | 27 Jul, 14 Jul | Special procedure for small shopkeepers, draft then final, see the shopkeeper scheme |
| 1129(I)/2026 | 16 Jul | Waiver of default surcharge and penalties on PIACL's current tax liability under section 183 |
January to May 2026 SROs: city property values, ATL rules and draft returns
The first half of the year was mostly property values. FBR revised tables for Islamabad, Lahore, Rawalpindi, Faisalabad, Multan, Gujranwala, Bahawalpur and Sialkot, and published the draft return forms.
| SRO | Date | What it does |
|---|---|---|
| 879 and 856(I)/2026 | 20 May, 11 May | Changes to rule 80B, draft then final |
| 876 and 877(I)/2026 | 19 May | Property values for Lahore and Rawalpindi, see our Lahore table |
| 835(I)/2026 | 7 May | Draft electronic returns for individuals, SMEs, AOPs and companies, tax year 2026 |
| 799(I)/2026 | 4 May | Waiver of default surcharge and penalties for PIACL |
| 650 to 653 and 662(I)/2026 | 21 and 22 Apr | Property values for Multan, Faisalabad, Bahawalpur, Gujranwala and Sialkot |
| 663(I)/2026 | 22 Apr | Tax concessions on white crystalline sugar imports rationalised, extended cut-off date withdrawn |
| 644(I)/2026 | 16 Apr | Islamabad property values, see our Islamabad table |
| 545 and 546(I)/2026 | 1 Apr | New chapters VA and IIA on social media income |
| 455(I)/2026 | 5 Mar | Further change to SRO 1216(I)/2025 |
| 332(I)/2026 | 24 Feb | Changes to SRO 163(I)/2026 |
| 288(I)/2026 | 18 Feb | Online integration of business |
| 256(I)/2026 | 11 Feb | Correction to the Sialkot values of SRO 1712(I)/2024 |
| 163(I)/2026 | 2 Feb | Revision of Islamabad property values |
| 89(I)/2026 | 21 Jan | Inland Revenue Reward Rules, 2021 |
| 17(I)/2026 | 8 Jan | Changes to rule 81B (ATL) |
Dates are the dates FBR's list shows. Some rows on the list print the number with "(1)" instead of "(I)"; we show (I) throughout.

How to find and read an FBR income tax SRO yourself
FBR's SRO page lists every notification by department, newest first, with a download link to the signed PDF. Search by number or a word from the title, then open the PDF and read the date and the opening paragraph.
- Open the Income Tax SRO list on fbr.gov.pk (SROs, then Income Tax SROs).
- Type the SRO number, for example 2098, or a word such as "valuation" in the search box.
- Open the PDF and note the date line, "Islamabad, the ...".
- Read the first paragraph. "Draft" and "objections or suggestions" mean it is not final yet. "Previously published" means it is the final version of an earlier draft.
- Check the last paragraph for a start date, if one is printed.
A draft is not law. It invites comments, usually within a few days of Gazette publication, and the final text can change. Property values apply from the date the SRO states, which for the October 2024 tables was 1 November 2024. For cities still on those tables, see our FBR values for Sialkot and the FBR valuation list by city.
Common questions
How many income tax SROs has FBR issued in 2026?
Sixty with a 2026 number, as listed on FBR's Income Tax SRO page on 12 November 2026. The newest is S.R.O. 2098(I)/2026 of 10 November.
What is the latest FBR income tax SRO?
S.R.O. 2098(I)/2026, dated 10 November 2026, which makes rule 38B on electronic scrutiny of returns final. S.R.O. 2097(I)/2026 on Form ATL-U carries the same date.
Which cities got new FBR property values in 2026?
Islamabad, Lahore, Rawalpindi, Faisalabad, Multan, Gujranwala, Bahawalpur, Sialkot, Quetta and Abbottabad, through 14 valuation SROs. Other cities remain on the October 2024 tables.
How do I know if an SRO is a draft?
The first paragraph says "draft" and invites objections or suggestions. FBR's list titles also often start with "Draft".
Are sales tax and customs SROs in this list?
No, only income tax. We keep separate lists of FBR sales tax SROs and FBR customs SROs for 2026.
How we verified this
What we checked, where we read it, and what we could not confirm.
Last checked 12 November 2026, about 00:35 PKT. We read the list from FBR's Income Tax SRO page, which showed 1,089 notifications, and filtered the 60 carrying a 2026 number. The one-line meanings paraphrase FBR's own titles; we opened the PDFs only for SRO 2098, 2097 and the valuation notices we have reported on. The grouping by subject is ours. Nothing here is tax advice.
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.



