Non-Filer SIM Block by FBR in Pakistan: Section 114B Rules for SIM, Electricity, Gas, Travel and Restoration

FBR can block a non-filer's SIM, cut electricity and gas, and stop foreign travel under section 114B of the Income Tax Ordinance, but only through an Income Tax General Order and only after a section 114(4) notice has gone unanswered. Filing the return is what gets services restored. As of 1 November 2026, the latest general order on FBR's list is from April 2024.

The 31 October deadline for tax year 2026 has passed, so this question comes up every year around now. We read section 114B in FBR's copy of the Ordinance, amended up to 30 June 2026, and checked FBR's list of general orders on 1 November 2026. Here is what the law allows, what must happen first, and how to get your connections back.

Section 114B allows four actions against non-filers

Section 114B gives FBR power to issue an Income Tax General Order, called an ITGO, against people who should file a return but are not on the Active Taxpayers List. The order can disable SIMs, cut electricity, cut gas and restrict foreign travel.

The travel restriction does not apply to holders of a NICOP, minors, students, or people going abroad for Hajj or Umrah. FBR can notify more exempt groups. The law says these actions do not stop FBR from taking any other step under the Ordinance, such as a penalty.

Nobody can be listed without a 114(4) notice first

Section 114B(4) sets three conditions. FBR must have issued a notice under section 114(4) asking you to file. The date in that notice must have passed. And you must still not have filed. Missing the 31 October deadline alone is not enough.

That notice is your warning. If one arrives, reply and file before its compliance date. The steps to reply to an FBR section 114(4) notice walk through the documents. A person who files within the notice period cannot lawfully be put into the general order for that year.

1. FBR issues a notice under section 114(4) asking you to file.
2. The compliance date in the notice passes.
3. You still have not filed the return.
4. FBR issues an Income Tax General Order naming you.
5. Telecom, power or gas companies act on the order.

The latest general order on FBR's list is from April 2024

FBR publishes its Income Tax General Orders online. On 1 November 2026 the most recent one listed was Income Tax General Order No. 01 of 2024, uploaded on 29 April 2024. We found no order for tax year 2025 or 2026.

We tried to open the 2024 order to read its numbers, but the file would not open on our side, so we do not quote its contents. What matters for you: no new SIM blocking order for this year had been published when we checked. That can change at any time, and the notices under section 114(4) come first.

Be careful with forwarded messages that claim your SIM will be blocked tomorrow. FBR does not need your PIN or a payment link to file a return. Check any notice on IRIS itself, using the steps to log in to IRIS if you have lost your password.

Filing the return is the way to restore services

Section 114B(3) lets FBR or your Commissioner order restoration of SIMs, electricity and gas when satisfied of one of two things. Either you have filed the return, or you were never liable to file it. There is no other route in the law.

So if your SIM or connection is cut under an ITGO, file the missing return on IRIS first. Then apply to your tax office with the acknowledgement. Keep the IRIS receipt, because the telecom or power company will act only on FBR's restoration order, not on your word.

Late filers also pay a surcharge to get back on the list

Filing late keeps you off the Active Taxpayers List for that year under section 182A. To get on it, you pay a surcharge: Rs 25,000 for an individual, Rs 50,000 for an association of persons, or Rs 100,000 for a company.

The surcharge is separate from the late filing penalty under section 182, which is explained in the penalty for filing after 31 October. If you are unsure whether you need to file at all, the rules on who must file an income tax return list the main tests. Once you have filed, you can check your filer status to confirm you are on the list.

Common questions

Can FBR block my SIM for not filing a return?

Yes, under section 114B, but only through an Income Tax General Order, and only after a section 114(4) notice that you did not comply with.

Is there a SIM blocking order for tax year 2026?

We found none on FBR's list of Income Tax General Orders on 1 November 2026. The latest listed was No. 01 of 2024.

How do I get my SIM unblocked?

File the missing return, then ask your Commissioner for a restoration order. The law allows restoration once the return is filed or if you were not liable to file.

Can a non-filer be stopped at the airport?

Section 114B allows a travel restriction on citizens named in a general order. NICOP holders, minors, students and Hajj or Umrah travellers are exempt.

Does missing 31 October mean my electricity will be cut?

Not by itself. The law needs a 114(4) notice, a passed compliance date and a general order naming you before any connection is cut.

Do I still pay the late penalty after filing?

Yes. Section 114B action is separate from the section 182 penalty and the section 182A surcharge for the Active Taxpayers List.

How we verified this

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

Last checked 1 November 2026. We read sections 114, 114B, 182 and 182A in FBR's Income Tax Ordinance 2001, amended up to 30 June 2026, and FBR's list of Income Tax General Orders, on 1 November 2026. We could not open the PDF of General Order No. 01 of 2024, so we do not quote its figures. FBR can issue a new general order at any time; we will update this page if one appears.