FBR notice by system: new rule gives filers 7 days to fix return errors on IRIS

The Federal Board of Revenue (FBR) wants a computer, not an officer, to send the first FBR notice on your income tax return. A draft rule published on 6 October 2026, S.R.O. 1690(I)/2026, adds a new rule 38B to the Income Tax Rules, 2002, so that an automated system can scan returns, flag mistakes and send you an "advance intimation" on IRIS before any legal or penal action starts.

For the millions filing before the 15 October 2026 return deadline, the practical point is simple: after you file, check your IRIS inbox, because the clock on a reply starts when the message is sent, and you get at least 7 days to answer it.

What the new FBR notice rule says

The draft sets out how electronic scrutiny under section 120(2A) of the Income Tax Ordinance, 2001 will work:

• An automated system, including FBR's CRM, processes every return of income.
• When it finds a factual or legal mistake or a discrepancy, it sends an online advice or advance intimation through IRIS, so you can explain, correct the return or take other corrective action first.
• The same system-generated intimation can also be sent by the Inland Revenue officer who holds jurisdiction over you.
• The intimation must give you at least 7 days to respond.
• If you do not respond, a reminder follows, again with at least 7 days.
• Every flag, message and reply is passed to your jurisdictional officer and recorded on a dashboard.
• The officer then reviews your answer (or your silence) and decides whether to act under the Ordinance.

The draft is open for objections and suggestions for three days after it appears in the official Gazette, after which FBR can notify the final rule.

What it means for you

In practice, you should get at least two written chances (the intimation and a reminder, a minimum of 14 days in all) before an officer takes action on a mismatch the system has found. That is better than a surprise notice, but it only helps if you see the message. Typical triggers in cross-matching are income or bank profit that does not match withholding tax statements, a car or property purchase missing from your wealth statement, or expenses that do not fit declared income.

What to do:

1. File on time. Use our income tax calculator to check the tax on your salary before you submit, and follow the IRIS filing guide if you are filing for the first time.
2. Keep your IRIS email and mobile number current, since the intimation arrives through IRIS.
3. Reply inside the deadline, even if only to say you are revising the return. A revised return or a short explanation with documents is usually enough to close a genuine slip.
4. Keep the record. Your response is logged on FBR's dashboard and goes to your officer, so attach bank certificates, withholding statements or sale deeds rather than a one-line reply.

Same approach as sales tax

The income tax rule follows the e-scrutiny procedure FBR set for sales tax under S.R.O. 1655, which also gives 7 days to fix errors flagged on IRIS, and the move of tax notices and hearings online through faceless audit. Together they shift the first contact with the tax office from a letter or a visit to a system message.

If you missed the deadline last year, read how late filers can rejoin the Active Taxpayers List and compare filer and non-filer rates in our withholding tax guide.