Introduction

You open IRIS, or a message arrives, and there it is: a notice from the Federal Board of Revenue. Most people’s first reaction is fear. That is understandable, but fear is the most expensive reaction, because panicked taxpayers either ignore the notice or reply too fast, with the wrong documents.

Most notices are procedural. They ask you to file a missed return, explain a mismatch, produce records or attend a hearing. They are not an accusation. What matters is that you understand what the notice asks, check that it is genuine, and answer in the right form before the date it gives.

This guide gives you a calm, step-by-step plan for the first 48 hours, then covers section-wise meanings, documents, deadlines, mistakes, what happens if you miss a date, and when to bring in a professional.

Quick Answer: What Should You Do When You Get an FBR Notice?

To handle an FBR notice without panic, do not ignore it and do not reply in a hurry. Confirm it is genuine through your IRIS account, note the section, tax year and reply date, gather the documents it asks for, and file a clear written reply before the deadline. Complex audit or assessment notices usually deserve professional review.

Key points

• A notice asks for something. An order records a decision, and only orders are appealed.
• The date written in your notice is your working deadline.
• Verify through IRIS, never through links in an email or SMS.
• Answer the exact question asked, with evidence, and keep proof of submission.
• Missing the date can lead to an order passed without your input, so even a late reply is better than silence.

What an FBR Notice Is, and What It Is Not

An FBR notice is a written communication from the Inland Revenue side of the Federal Board of Revenue, issued under a section of the Income Tax Ordinance, 2001, asking you to do something: file a return, provide information, explain a discrepancy or take part in proceedings. FBR publishes the current consolidated text amended up to 30 June 2026. For a fuller section-by-section view, see ICT’s FBR notices explained guide and the Income Tax Ordinance 2001 compliance guide.

Three terms are often confused:

An illustration (not a real case). A shopkeeper files a return. Months later a notice asks him to explain bank credits that look higher than his declared sales. The notice is a request for explanation. If he answers with sales records and bank statements, the matter may end there. If he stays silent, an order can follow, and that is when the real cost begins.

Notice, Inquiry, Show-Cause Notice or Order: Which One Do You Have?

People use these words loosely. “Inquiry” is not a formal heading in the Ordinance, but taxpayers use it for an information request. What matters is the section cited and what the document asks of you.

Always rely on the section printed on your own document. For deeper reading, see how FBR audit notices work, the FBR audit notice guide and responding to a Section 114 notice.

Why Does FBR Send Notices?

Notices usually have one of these triggers:

• A missed return or wealth statement. Our guide on who must file an income tax return explains who falls inside the net.
• A mismatch between your return and data FBR holds, such as withholding, bank, property or vehicle records. See ICT’s guides on withholding tax on bank transactions and the digital transformation of FBR.
• Audit selection. Read how FBR audit notices work.
• Questions on a filed return, such as deductions, exemptions or expenses.
• Unpaid tax or withholding defaults.

A notice can reflect a genuine error, a data-matching quirk or a routine check. It does not by itself prove wrongdoing. It does mean someone must respond properly.

Your First 48 Hours: A Calm Response Plan

Step 1: Pause and do not pay or reply on impulse

Do not pay anyone who calls offering to “close” the notice, and do not send a rushed reply. Take an hour to read first.

Step 2: Check that the notice is genuine

Scammers copy FBR’s name. FBR has publicly warned taxpayers about fake emails and notices sent from unofficial addresses, some carrying harmful attachments. So:

1. Do not click links or open attachments in an unexpected email or SMS.
2. Log in to IRIS by typing the address yourself, and look for the notice there. ICT’s IRIS 2.0 login guide and IRIS login problems guide help if you are locked out, and the IRIS password reset guide covers recovery.
3. Do not rely on a missing notice as proof that none exists. Business Recorder has reported cases in which a taxpayer’s IRIS view did not show a notice that the department’s system did. If you received a communication but cannot see it, ask the issuing Commissioner’s office in writing for a copy, and keep proof that you asked.

Step 3: Read five things in the notice

• The section of the Ordinance cited
• The tax year or period
• The exact request (return, explanation, documents, hearing)
• The reply date and the mode of reply
• The issuing officer and office

How to Read the Legal Basis, Deadline and Service Date

A notice is only as useful as your reading of it. Spend ten minutes on these five checks:

1. The section. It tells you whether the notice is about a return, information, audit or amendment.
2. The tax year. Check it matches the year you think is under review.
3. The reply date. Use the date printed in the notice as your working deadline.
4. The date and mode of service. A notice uploaded to IRIS, sent by email or delivered by courier may have different service dates. Keep the proof of when you received it, because later time limits can depend on service.
5. Whether it is original or a follow-up. A reminder may refer to an earlier notice. Find the earlier one and answer both if needed.

Write the date in your diary, then set a reminder a week earlier. If anything in the notice is unclear, such as a missing section or an unreadable attachment, ask the issuing office in writing for clarification and keep proof.

Pakistan tax calendar 2026, IRIS 2.0 login guide.

Step 4: Put the date in your diary

Set a reminder well before the deadline. Section 114(4), which deals with notices to file a return, is read as giving 30 days from service. For sections such as 122, 176 and 177, the notice itself states the reply date, and that date is what you plan around. Always confirm against your own notice and the current text of the Ordinance, and keep the Pakistan tax calendar 2026 handy for your other deadlines.

Step 5: Gather documents before you draft anything

Collect only what the notice asks for, plus what proves your position. A checklist appears below.

Step 6: Decide who replies

A simple missed-return notice can often be handled by you. An audit, amendment or large-demand matter usually deserves a qualified adviser before anything is submitted.

What the Section Number Tells You

The section is the key to what the notice wants. This table gives plain-English meanings of provisions you will meet often. Use it to orient yourself, not to replace advice.

Deeper reading: responding to a Section 114 notice, replying under Section 161 and the FBR audit notice complete guide.

Tax, Default Surcharge and Penalty: Three Different Things

A demand can include more than one component, and each has its own remedy.

• Tax is the amount of income tax assessed or payable.
• Default surcharge (Section 205) is a charge linked to late or unpaid tax.
• A penalty (Section 182) is imposed for a specific default, such as failing to file or failing to comply with a notice.

When you receive an order, ask which of the three it contains and how each figure was calculated. You may dispute one component and accept another. We do not quote penalty amounts here, because they depend on the default and change with Finance Acts. Check the current Ordinance and see ICT’s guide on FBR non-filer penalties.

What to know about Section 122

A Section 122 notice proposes to amend an assessment. It is not a bill. Under Section 122(9), an assessment is not amended unless you have been given an opportunity of being heard, and there are limits on how far back the officer can go. The period for passing the amended order after the show-cause notice has been changed by Finance Acts over the years, so check the current text instead of relying on older articles. Ask for the hearing date in writing and ask what data the officer relies on.

Can FBR Ask About Earlier Tax Years?

Yes, within the limits the law sets. Under Section 122(2), an assessment order cannot be amended after five years from the end of the financial year in which it was issued or treated as issued. There are further rules for repeat amendments, and audit proceedings under Section 177 have their own framework.

In practice:

• Check the tax year in your notice against the limitation period before you panic.
• If the notice looks outside the time limit, say so in your reply, attach the dates, and still answer the facts.
• Do not rely on limitation alone.

As a practical habit, keep your records at least as long as the amendment window runs, and ask your adviser which record-keeping rules apply to you. Limitation rules have been amended over time, so verify them in the current Ordinance and read ICT’s Income Tax Ordinance compliance guide.

How to Prepare and Submit Your Reply

Write for the reader

An officer reads many replies. Make yours easy to follow.

1. Reference block: notice number, date, section, tax year, NTN/CNIC.
2. One-paragraph summary of your position.
3. Point-by-point answers, using the notice’s own numbering or issues as headings.
4. List of annexures, numbered, each referred to in the text.
5. A request for a hearing or for any documents FBR relies on, if relevant.
6. Signature and authority letter, if a representative signs.

Keep to facts you can prove. Do not guess, round up or explain by memory. If a figure is uncertain, say that you are verifying it and will supplement the reply.

A Simple Reply Structure You Can Adapt

This is a layout for guidance only. Replace every bracket with facts supported by your documents, and take advice for complex matters.

To: [Officer name and designation], [Office]
Subject: Reply to notice no. [number] dated [date] under section [number], tax year [year]
NTN/CNIC: [number]

1. Reference. I refer to the above notice, received on [date] through [mode].
2. Summary. [One paragraph stating your position.]
3. Response to point 1. [Facts.] See Annexure A.
4. Response to point 2. [Facts.] See Annexure B.
5. Documents enclosed. Annexures A to [letter].
6. Request. I request an opportunity of being heard before any adverse action, and a copy of any data relied on.

[Name, signature, date, authority letter if signed by a representative]

Submit through the mode required, usually IRIS, and keep the acknowledgement. For notice types, see FBR notices explained.

Submit and keep proof

Submit in the way the notice requires, normally through IRIS with attachments. Save the acknowledgement, the upload date and a copy of every file. Screenshots help. If the notice calls for an in-person hearing, take a second set of documents and get a dated receipt for what you hand over.

Checklist Before You Click Submit

• The notice is verified through IRIS or a confirmed copy from the office
• Section, tax year and reply date are noted
• Every point in the notice has an answer
• Every figure matches your return, wealth statement and bank records
• Each annexure is numbered and referenced
• File names are clear and files open correctly
• A duplicate set is saved offline
• The signatory has authority
• You will save the acknowledgement and upload date after submission

If your upload fails near the deadline, see IRIS 2.0 filing errors and solutions and IRIS slowdown fixes, and keep screenshots of the error.

Asking for More Time, Attending a Hearing and Handling Missing Records

Requesting more time. If you cannot meet the date, write to the issuing officer before it passes. State the notice number, explain why you need time, say what you will provide and by when, and keep proof of delivery. The officer decides. An extension is not automatic, so submit part of the reply on time if you can.

Attending a hearing. Bring the original documents and a clean copy set, the notice, your reply and any authority letter if a representative attends. Take notes, and ask for the next date in writing. If you cannot attend, send a written adjournment request in advance.

When records are missing. Say so plainly. Provide what you have, explain why the rest is unavailable, and offer alternatives such as bank-issued statements, duplicate invoices or counterparty confirmations. Never create or backdate documents.

Documents by issue

For specifics, see ICT’s guides on documents for the Tax Year 2026 return, wealth statements under IRIS 2.0, Section 165 withholding statements and how to verify a PSID or CPR.

If your own return was wrong

If the notice exposes a genuine mistake, a revised return may be possible, but only if the law allows it for that year. Take advice before filing, because a revised return can change your position in the proceedings.

How to Respond to Common Types of Notice

Bank deposits and source-of-funds questions

A notice may ask you to explain credits in your bank account. Section 111 deals with unexplained income or assets, and if an amount is not satisfactorily explained the law may allow it to be treated as income. This is why evidence matters more than argument.

1. List each flagged deposit with date, amount and bank.
2. Match each one to a source: sales, salary, loan, gift, sale of an asset, foreign remittance or transfer between your own accounts.
3. Attach proof for each: invoices, agreements, deeds, loan papers, platform statements.
4. Explain transfers between your own accounts separately, so they are not mistaken for income.
5. Keep your explanation consistent with your return and wealth statement.

Do not claim a source you cannot document. Related guides: withholding tax on bank transactions and tax on crypto income.

Wealth statement mismatch

Section 116 deals with the wealth statement. A mismatch usually means your assets, liabilities or reconciliation do not agree with the income and spending you declared. In simple terms, the movement in your net wealth should be explained by your income, receipts and expenses.

• Rebuild the position year by year.
• Gather purchase and sale documents for each asset, plus loan statements.
• Identify any missing receipt, such as a gift or inheritance, and document it.
• If the original wealth statement was wrong, take advice before revising it.

See the IRIS 2.0 wealth statement guide and how to file a revised return.

Undeclared income or a missed return

If the notice says income was not declared, first check whether it is right. If it is, filing late is usually better than silence, but the consequences depend on your facts, so take advice before filing. Our guides cover who must file, how to file a salaried return on IRIS 2.0, how to file a business return and common return-filing mistakes.

An audit notice under Section 177

An audit notice calls for records. Prepare as follows:

1. Identify the years and issues covered.
2. Organise books, invoices, bank statements and withholding records by year.
3. Reconcile turnover, bank credits and declared income before you submit.
4. Provide what is requested, in an indexed set, and keep a duplicate.
5. Attend meetings with a written list of points and note what is said.

Because an audit can lead to an amended assessment under Section 122, professional review is sensible. See tax audit guidance and sales tax audit preparation.

A show-cause notice before amendment

Answer each ground in the notice under its own heading. Ask for the data FBR relies on, request a hearing date in writing, and attach evidence. Do not merely repeat that the notice is wrong.

A withholding tax notice

Check whether tax was deducted, at what rate and whether it was deposited and reported. Keep challans, certificates and statements together. See what withholding tax is and Section 165 statements.

Special Situations

Freelancers and online sellers

Freelancers often get questions about foreign remittances, platform payouts and bank credits. Keep platform statements, contracts and bank advices matched. Read freelancer tax rules, tax on Fiverr and Upwork income and common freelancer tax mistakes.

Salaried individuals with extra income

If you have rental, profit or side income beyond your salary, make sure each stream is on your return and reconciled with your records. See rental income tax.

Property transactions

Property purchases and sales leave data trails. Keep deeds, payment proofs and source-of-funds papers together. See Sections 236C and 236K rates and the guide to Section 7E.

Small businesses and retailers

Reconcile sales, bank credits and declared turnover monthly, not when a notice arrives. See common tax mistakes by Pakistani businesses and sales tax audit preparation.

Income Tax Notice vs Sales Tax Notice

A notice from FBR may arise under the Income Tax Ordinance, 2001 or the Sales Tax Act, 1990 (and sometimes the Federal Excise Act, 2005). The Act decides your reply procedure, your appeal route and your time limits.

• Income tax notices concern returns, income, assessments and withholding, and are covered in this guide.
• Sales tax notices concern registration, returns, invoices and input tax. Appeals to the Commissioner (Appeals) run under Section 45B of the Sales Tax Act, as ICT’s tax appeals guide explains.
• Provincial sales tax on services is handled by provincial authorities, not FBR. FBR’s own site links to the Punjab, Sindh, Khyber Pakhtunkhwa and Balochistan revenue authorities, so check which body issued your notice.

Read sales tax vs income tax, what sales tax is in Pakistan, how to register for sales tax and digital invoicing. Practitioners can deepen this through the Master Sales Tax course.

Individual vs Company Notices

Individuals usually reply from their own IRIS account. For a company, check who holds the IRIS credentials, who is authorised to sign, and what internal approval is needed. Sort out authority before the deadline, not after. See the IRIS registration guide for companies, corporate tax in Pakistan and company registration and compliance.

Non-filers

If you have not filed, filing late is usually better than staying silent, but the consequences depend on your facts. Read FBR non-filer penalties, the guide to becoming a filer and how to file a nil return.

Mistakes That Turn a Small Notice into a Big Problem

• Ignoring it and hoping it goes away.
• Replying from memory with no documents.
• Answering the wrong question, such as treating an information request as an assessment dispute.
• Giving explanations you cannot prove.
• Sending a reply with no proof of submission.
• Paying an “agent” to make it disappear.
• Letting a consultant sign something you have not read.
• Waiting until the last day and meeting an upload error.
• Forgetting follow-ups. One reply can lead to a second request.

What If You Missed the Deadline or Ignored the Notice?

Do not wait for it to get worse. Reply now, explain the delay honestly, attach what was asked and ask for the matter to be taken on record. If the deadline is still ahead but you need time, ask in writing before it passes and keep proof.

The risk of silence is that the officer can proceed on the material FBR already holds. That may mean an order made without your input, such as a best judgement assessment, and penalty or recovery steps may follow under the law. An order passed without hearing you can sometimes be challenged, but it is far harder to undo than to prevent.

After You Reply: Hearing, Order and Remedies

1. Hearing. For notices such as Section 122, attend or send a representative, and bring the same documents as in your reply.
2. Outcome. The officer may drop the matter, ask for more or pass an order.
3. If an order goes against you, you have options:
   • Rectification for a mistake apparent from the record
   • Appeal to the Commissioner (Appeals), generally within 30 days of service of the notice of demand or order, then to the Appellate Tribunal Inland Revenue, where deadlines have changed in recent years. Dawn reported on the restored two-tier system, and ICT’s tax appeals guide walks through forums, deadlines and stay of recovery
   • Alternative dispute resolution, where the law allows it
   • A complaint to the Federal Tax Ombudsman where the problem is maladministration, such as an action or inaction that is unfair or inefficient. The FTO’s published information explains who can complain and the form to use
4. Recovery does not stop automatically because you appeal. A stay must be requested, so raise it early.

If the notice was about a refund or a tax demand, see the IRIS refund process.

Your Rights as a Taxpayer During a Notice

Know what the law and official channels give you:

• To be heard before an assessment is amended (Section 122(9)).
• To understand the case against you. Ask in writing for the data relied on.
• To be represented by an authorised representative.
• To appeal an order, usually within 30 days of service to the Commissioner (Appeals), as explained in ICT’s tax appeals guide.
• To complain about maladministration to the Federal Tax Ombudsman, as described in the FTO’s published information.

Rights work only if you use them on time, in writing and with evidence.

What to Do After You Submit Your Reply

1. Save the acknowledgement, upload date and reference number.
2. Keep a dated copy of everything you sent.
3. Check IRIS regularly for follow-up notices or hearing dates.
4. Diarise every new date the moment you see it.
5. If you hear nothing for a long time, do not assume the matter is closed. Write to the office and ask for the status.
6. Keep the full file together until the matter is finally closed and any appeal period has passed.

Do You Need a Tax Consultant or Lawyer?

You may be able to handle a plain missed-return notice. Get professional help when the notice involves an audit, an amendment, unexplained income, a large demand or any hint of penalty proceedings.

There is no fixed legal fee for notice work, so ask for a written scope before you pay. Do not hire anyone who promises to “settle” a notice without reading it. ICT’s best tax consultant near me guide discusses how to assess an adviser. Be careful with AI shortcuts; read AI tax calculation and legal risk.

What Is Changing in 2026

• More data-driven notices. FBR increasingly matches returns against third-party data, so mismatches surface faster. See digital tax audits and AI and e-invoicing in Pakistan.
• Law amended up to 30 June 2026. The consolidated Ordinance on FBR’s site includes the Finance Act 2026. See ICT’s budget 2026 changes and return form changes.
• Portal change. IRIS 2.0 changes how you view and reply to correspondence. See eFBR vs IRIS.
• Appeal rules have been reshaped in recent years, so check current forums and deadlines in ICT’s tax appeals guide.

How to Reduce the Chance of the Next Notice

• File on time and keep your filer status and ATL position current.
• Reconcile bank credits, sales and withholding each quarter.
• Keep records in one organised place, as outlined in steps to file your return.
• Check IRIS regularly, not only at filing time.
• Read each Finance Act summary, such as the budget 2026 tax changes.
• Keep your NTN and contact details accurate. See NTN verification.

Where to Get Help with an FBR Notice in Islamabad, Rawalpindi, Lahore and Karachi

Your notice comes from the Inland Revenue office with jurisdiction over you, and the office name is on the notice. FBR lists its field office websites so you can find the right one.

For professional help in any of these cities, look for a qualified tax consultant, chartered accountant or tax lawyer with experience in the type of notice you hold. Ask for written scope, fees and who will attend hearings, and be wary of anyone promising a guaranteed result. ICT’s guide on choosing a tax consultant near you can help you compare advisers. If you prefer to learn the skills yourself, ICT’s Islamabad tax practitioner course guide and the best taxation institute guide show what training covers.

Why Choose ICT for Learning to Handle FBR Notices in Pakistan

The Institute of Corporate and Taxation (ICT) is a taxation and corporate training institute based in Islamabad, with its campus at I-10/3. For people who want to handle notices confidently, for themselves, an employer or clients, ICT’s Advance Taxation and Litigation course covers notice replies, assessment defence and appeal strategy, and the Certified Tax Advisor course offers a broader foundation.

ICT’s published blog guides on notices, audits, IRIS and appeals are linked throughout this article, so you can read the topic in depth before deciding on a course. ICT is a training institute; it does not represent taxpayers before tax authorities or courts, and this article is general information, not legal advice.

Key Terms

• IRIS: FBR’s online portal for returns and correspondence.
• NTN: National Tax Number, your taxpayer identity with FBR.
• Show-cause notice: a notice asking why a proposed action should not be taken.
• Assessment: FBR’s determination of your tax for a year.
• Amended assessment: an assessment changed after review or audit.
• Best judgement assessment: an assessment made on an estimate when records or replies are missing.
• Notice of demand: a statement of tax payable after an order.
• Rectification: correction of a mistake apparent from the record.
• Ex parte: decided without hearing the other side.

Frequently Asked Questions

What is the first thing to do after receiving an FBR notice?
Do not panic or ignore it. Verify it through your IRIS account, note the section, tax year and reply date, then gather the documents requested.

How can I check whether an FBR notice is genuine?
Log in to IRIS yourself and look for it there. Do not click links in emails or SMS. FBR has warned about fake emails sent from unofficial addresses.

How long do I have to reply?
The notice states the date. For Section 114(4) return notices, the law is read as giving 30 days from service. Confirm against your own notice.

Can I reply to an FBR notice online?
Generally yes, through IRIS, if the notice allows it. Keep the acknowledgement and your uploaded copies.

What happens if I ignore an FBR notice?
The officer may proceed on available information, which can lead to an order without your input, penalties or recovery steps.

Does an FBR notice always mean a penalty?
No. Many notices are requests for information or explanation and end without any penalty.

Can an FBR notice be challenged?
A notice is usually answered, not appealed. A resulting order can be challenged through rectification, appeal or other remedies.

When should I hire a tax consultant or lawyer?
For audit, amendment, unexplained-income or large-demand notices, or whenever you are unsure what the section requires.

What if some documents are missing?
Say so honestly, reply on time with what you have, explain what is missing and why, and offer to supplement it.

Do salaried employees receive FBR notices?
Yes, particularly where return, withholding or wealth statement data do not match.

Can freelancers receive FBR notices?
Yes. Notices can follow a missed return or a mismatch between platform income, bank records and the return.

Can a non-filer receive an FBR notice?
Yes. A Section 114(4) notice requires a return from someone who has not filed one.

What is the difference between an information request and a tax demand?
An information request asks for documents or explanation. A demand states tax payable after an order has been passed.

Can FBR ask about previous years?
Yes, within the limitation periods set by law. Section 122(2), for example, sets a five-year window from the end of the financial year of the assessment order.

Can I revise my return after receiving a notice?
Possibly, if the law allows it for that year. Take advice first, because it can affect the proceedings.

What if I cannot meet the deadline?
Write to the officer before it passes, explain why, and submit what you can on time.

What should I do if the notice requires me to appear in person?
Attend with originals and copies, an authority letter if a representative attends, and a written list of points. Ask for a written adjournment if you cannot attend.

How do I get proof that my reply was submitted?
Save the IRIS acknowledgement and upload date, or get a dated receipt if you deliver by hand.

How much does it cost to reply to an FBR notice?
There is no fixed legal fee for notice work. Professional fees vary, so ask for a written scope before paying anyone.

Conclusion

An FBR notice is a request, not a verdict. Verify it through IRIS, read the section and the date, collect your evidence, and answer exactly what is asked. Keep proof of every step.

If you miss a date, reply anyway. If it is serious, take qualified advice before you submit. And because the law changes with each Finance Act, confirm anything time-sensitive against the current Ordinance or on Pakistan Code.

If you want to build the skills to handle notices, audits and appeals with confidence, explore ICT’s Advance Taxation and Litigation course, compare the 2026 course fees, and contact ICT about the next intake.