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Kamal Tax Consultants
114(4)Act this week

Notice to file a return of income

A notice under section 114(4) orders you to file an income tax return for a year the FBR believes you were required to file but did not.

Income Tax Ordinance 2001
Time you have

Usually 30 days from the date on the notice, and it is stated on the notice itself.

If you ignore it

The officer proceeds to a best judgement assessment under section 121, estimating your income himself. That estimate is almost always higher than the truth, and once it is final your bank account can be attached to recover it.

Why you got it

Why this arrived

  • The department has data showing income, property, a vehicle or bank activity in your name
  • You filed in an earlier year and then stopped
  • Your withholding tax records show deductions but no return
What to do

What to do now

  1. Check which tax year the notice covers, it is printed at the top
  2. File the return for that year, even if the income was below the taxable limit
  3. If you genuinely had no obligation, file a reply on IRIS explaining why, with evidence
  4. Pay the late filing surcharge under section 182A if you want back on the ATL
Documents

What to gather

  • The notice itself, all pages
  • Bank statements for the year in question
  • Salary certificate or business records for that year
  • Property and vehicle details as at that year

Send us the notice before the deadline

Photograph every page and send it on WhatsApp. We read it the same day and tell you the real exposure, not the worst case. Our principal is a licensed Income Tax Practitioner and can be authorised on your IRIS account to reply and appear for you.

0335 1358871 · Monday to Saturday, 11:00 am to 7:00 pm (PKT)

We call or message on WhatsApp. Your number is never shared.

Or call 0335 1358871 directly. Monday to Saturday, 11:00 am to 7:00 pm (PKT).