The Federal Board of Revenue (FBR) has issued SRO1448 of 2024, which proposes changes to the Income Tax Rules. This allows taxpayers who have filed returns with either the Gilgit-Baltistan Council Board of Revenue or the Azad Jammu and Kashmir Central Board of Revenue to be listed on the ATL.
Individuals who submit returns to the tax authorities of AJK and GB will be featured on the ATL, irrespective of whether their addresses are temporary or permanent within the jurisdiction of the filing.
Additionally, the FBR will include on the ATL the names of individuals who submit their returns for the most recent tax year by the specified due date or any extended due date granted by the commissioner or the FBR.
The FBR also stated that the names of companies or associations of persons, whose returns are not yet due due to their formation or incorporation after June 30 of the latest tax year, will also be included on the ATL.