The Federal Board of Revenue (FBR) has made it mandatory for all individuals to file their income tax returns and withholding statements electronically, effectively abolishing manual submissions across Pakistan.
The directive was issued through SRO 2107 of 2025, notified on Monday, after seeking stakeholder feedback on the proposed amendment last week.
Introduced under Rule 73 of the Income Tax Rules, 2002, the amendment adds a new sub-rule (2DD) requiring all individuals to submit their returns exclusively through electronic means.
According to the FBR notification, manual filing will no longer be accepted. The move is aimed at enhancing transparency, improving compliance, and streamlining the national tax filing process.
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