Asaan FilerIncome tax return file karna utna mushkil nahi jitna log soch lete hain. Bas ek baar tareeqa samajh aa jaye, phir har saal wohi steps repeat hote hain.
Is saal, yani tax year 2026 ke liye, return 30 September tak file karni hai. Yeh date section 118(3) mein di gayi hai. Agar is se late ho jaye to ATL (Active Taxpayer List) se bahar nikal jate ho — wapas aane ke liye Rs 1,000 ka surcharge dena parta hai, aur salaried logon ke liye minimum penalty Rs 10,000 bhi ban sakti hai.
Sab se pehle: kya tumhein return file karni bhi hai?
Agar tumhari salary ya business income ek certain level se upar hai, ya tumhare paas NTN hai, to filing zaroori hai. Section 114(1)(b) ke tehat kuch aur cheezein bhi filing trigger karti hain — jaise 500 square yard se bara ghar, 1000cc se bari gaari, ya commercial bijli ka bill Rs 500,000 saalana se zyada. Agar in mein se koi bhi baat tum par lagu hoti hai, to return banti hai chahe income kam bhi ho.
Freelancers aur chhote business walon ko yeh galat fehmi hoti hai ke "meri income kam hai, mujhe filing ki zaroorat nahi." Yeh hamesha sahi nahi. NTN hone ka matlab hi hai ke ab har saal return file karni hai — chahe profit ho ya na ho.
IRIS account banana
FBR ka poora return system IRIS portal par hai. NTN registered logon ka IRIS account pehle se bana hota hai — agar password bhool gaye ho to "Forgot Password" se recover ho jata hai. Naye logon ko pehle NTN registration karani parti hai, jo IRIS par hi "Registration for Unregistered Person" se ho jati hai.
Ek baar login ho jaye to left side menu mein "Declaration" ke andar current tax year ki return dikhti hai. Wahin se form khulta hai.
Apni income ka category pehchano
Yeh sabse zaroori step hai kyunke slabs alag hote hain.
Salaried individual — jinki salary income unki total taxable income ka 75% se zyada ho — in par yeh slabs lagte hain:
| Taxable Income | Tax Rate |
|---|---|
| Rs 600,000 tak | 0% |
| Rs 600,000 – 1,200,000 | 1% jo 600,000 se upar hai |
| Rs 1,200,000 – 2,200,000 | Rs 6,000 + 11% |
| Rs 2,200,000 – 3,200,000 | Rs 116,000 + 23% |
| Rs 3,200,000 – 4,100,000 | Rs 346,000 + 30% |
| Rs 4,100,000 se upar | Rs 616,000 + 35% |
Non-salaried individual ya AOP (jaise sole proprietor business) ke liye slabs alag hain — 600k se 1.2m tak 15%, phir 1.2m-1.6m par Rs 90,000 + 20%, 1.6m-3.2m par Rs 170,000 + 30%, 3.2m-5.6m par Rs 650,000 + 40%, aur 5.6m se upar Rs 1,610,000 + 45%. Agar taxable income Rs 10 million se zyada hai to surcharge bhi lagta hai — salaried par 9%, doosron par 10% of tax (section 4AB).
Misaal: Farhan ka hisaab
Farhan Karachi mein ek software house mein job karta hai, mahana salary Rs 240,000 — yani saalana Rs 2,880,000. Iska tax kaise banega?
Rs 2,880,000, 2.2m-3.2m slab mein aata hai. Formula: Rs 116,000 + 23% jo 2.2m se upar hai. Extra amount = Rs 680,000. 23% of 680,000 = Rs 156,400. Total tax = Rs 116,000 + Rs 156,400 = Rs 272,400 saalana, yani karib Rs 22,700 mahana. Yeh Rs 10m se kam hai to surcharge nahi lagega.
Return mein kya kya bharna hota hai
Return sirf salary ka number daalne ka form nahi hai — yeh poori financial tasveer hai.
- Income section — salary, business, property rent, capital gains, profit on debt, sab apni jagah par.
- Adjustable tax credits — jo WHT (withholding tax) tumhare bank, mobile bill, ya salary se already kata ja chuka hai, wo yahan credit ban kar wapas milta hai. Section 149 salary WHT, section 236 phone/internet WHT, section 234 vehicle token tax — yeh sab is mein aate hain.
- Deductions — zakat at source section 60 ke tehat deductible allowance ban jata hai. Agar taxable income Rs 1.5 million se kam hai to bachon ki school fee par bhi credit mil sakta hai, section 60D ke tehat.
- Wealth statement — yeh sabse zyada miss ki jane wali cheez hai. Section 116 ke tehat har resident filer ko apni total assets, liabilities, aur reconciliation deni hai — ke is saal ka izafa kahan se aaya. Household expenses bhi is mein daalne hain.
Meri raay yeh hai ke wealth statement wohi hissa hai jahan log sabse zyada ghalti karte hain. Log income to sahi likh dete hain, magar wealth reconciliation match nahi hoti — aur yehi FBR ki nazar mein aata hai.
Property ya business income hai to
Agar rent se income aati hai to yeh property head mein jaati hai — individuals ke liye net income par normal slabs lagte hain, aur repairs ke liye bina kisi proof ke rent ka 1/5 hissa deduction mil jata hai (section 15A). Insurance, local taxes, aur loan ka interest bhi minus ho sakta hai. Business income wale, apni net profit slabs ke hisaab se dete hain. Yaad rahe — property income se business ka nuqsan ab set-off nahi ho sakta, Finance Act 2025 ne yeh raasta band kar diya hai.
Submit karne se pehle
Ek baar sab sections bhar jayein, IRIS khud calculate kar deta hai ke tax payable hai ya refund banta hai. Agar tax payable hai to Challan (PSID) bana kar bank ya easypaisa/jazzcash se pay karna hota hai, aur uska CPR number return mein attach karna hota hai — tab jaake submit hota hai.
Submit karne ke baad bhi return revise ho sakti hai, agar koi galti reh gayi ho. Lekin behtar hai pehli baar hi sahi ho, kyunke baar baar revise karna FBR ki nazar mein flag ban sakta hai.
Yeh poora process khud karna time bhi leta hai aur risk bhi — ek chhoti si ghalti wealth statement mein notice bulwa sakti hai. Asaan Filer par hum yeh poori filing tumhari taraf se sambhalte hain — tumhara data lete hain, sahi slabs aur credits laga kar return submit karte hain, aur wealth statement bhi reconcile kar dete hain.
Kuch aam ghaltiyan
Ek: log apna WHT credit claim karna bhool jate hain — phone bill, bank profit, sab se paisay kat chuke hote hain lekin return mein daalte nahi. Do: non-ATL hone ka nuqsan under-estimate karte hain — kayi WHT rates non-ATL par double ho jate hain. Teen: deadline ke aakhri din try karte hain jab IRIS server slow ho jata hai.
Ek chhoti si baat — agar last year ATL mein the aur is saal filing miss kar di, to naye saal ATL list se naam nikal jayega. Wapas aana surcharge aur time dono maangta hai.