Asaan FilerSeedha jawab: non-filer property aur gari ki transactions par tax normal rate se lagbhag double deta hai. Kuch cases mein to non-filer ko FBR transaction karne hi nahi deta — chahe paisa ho ya na ho.
Yeh farak koi chhota sa nahi. Rs 1 crore ke ghar par bhi hazaron ka farak pad jata hai, aur gari khareedte waqt token tax se le kar registration tak har jagah non-filer zyada dega.
Property bechte waqt — section 236C
Jab aap property bechte hain to buyer (ya registrar) aap se advance tax katta hai. Yeh rate is baat par depend karta hai ke aap ATL (Active Taxpayer List) mein hain ya nahi.
ATL filer ke liye yeh rate 4.5% se 5.5% ke darmiyan hai, property ki value ke hisab se. Non-filer ke liye yeh seedha 11.5% flat ho jata hai — chahe property choti ho ya bari, rate same rehta hai. Yaani filer se dugna se bhi zyada.
Agar aap late-filer category mein aate hain (matlab return file kar di magar der se, ya ATL mein recently add hue), to rate thora kam hai — 7.5% se 9.5% tak. Yeh non-filer se behtar hai lekin regular filer se phir bhi zyada.
Property khareedte waqt — section 236K
Yahan buyer ban kar bhi non-filer hona mehnga hai. Filer buyer 1.5% se 2.5% tak tax deta hai, value ke hisab se. Non-filer buyer ke liye yeh 10.5% se 18.5% tak ja sakta hai — value zyada, rate bhi zyada.
Ek misaal se samjhte hain. Ahsan Lahore mein Rs 1.5 crore ka ghar khareed raha hai.
| Status | Approx rate | Tax amount |
|---|---|---|
| ATL Filer | 2% | Rs 300,000 |
| Non-filer | 14.5% | Rs 2,175,000 |
Yeh farak Rs 18 lakh se zyada ka ban gaya. Sirf is liye ke Ahsan ki return file nahi thi. Meri raay yeh hai ke jo log property khareedne bechne ka soch rahe hain, unhe pehle apna filer status check kar lena chahiye — kaam shuru karne se pehle, baad mein nahi.
Ek zaroori bandish bhi hai
2025 ke Finance Act ke baad section 114C ke tehat non-filer par kuch transactions par seedha rok bhi lag gayi hai — jaise Rs 10 crore se zyada ki property. Yeh apke specific case par depend karta hai, iska sahi lagu hone wala waqt aur tafseel hum se poochh lein.
Gari — token tax aur withholding
Gari par bhi wahi kahani hai. Vehicle token tax (section 234) ATL non-ATL dono par lagta hai lekin non-filer double deta hai — yeh Tenth Schedule ke non-ATL rules ka hissa hai jahan vehicle token tax un items mein shamil hai jahan rate double ho jata hai.
Naya vehicle register karwana ho ya purani gari transfer karni ho, filer ka registration fee aur withholding dono kam hai. Non-filer ke liye is mein bhi extra bojh aata hai — exact card apki gari ki cc aur value par depend karta hai, woh hum se confirm kar lein.
Rs 7 crore se zyada ki gari non-filer khareed hi nahi sakta — yeh bhi section 114C ki bandish mein aata hai.
Farq itna kyun hai?
FBR ka maqsad seedha hai: jo log tax return file nahi karte, unhe har transaction par extra tax de kar filing ki taraf dhakela jaye. Yeh koi jurmana nahi — yeh withholding tax hai jo adjust ho sakta hai agar aap baad mein filer ban jayen. Lekin non-filer rehte hue yeh paisa wapas nahi milta.
Yeh galti aksar chhote business walon mein dekhne mein aati hai — woh sochte hain filing ka jhanjhat hai to chhor dete hain, phir property ya gari ki deal par lakhon ka nuksan utha lete hain. Filing ka jhanjhat, withholding ke nuksan se kahin kam hai.
Filer banna kitna mushkil hai?
Asal mein itna mushkil nahi. ATL mein aana ke liye sirf ek saal ki return file karni hoti hai aur naam ATL list mein aa jata hai — usually filing ke agle hafte ke andar. Asaan Filer par hum yeh kaam online kar dete hain, aap ko FBR ke IRIS portal se khud jhoojhna nahi parta.
Agar aap property ya gari ki koi bari deal karne wale hain, to filing pehle karwa lein — deal se hafta do hafta pehle bhi ATL mein aa jayen to farak pad jata hae.