FBR Late Filer Surcharge Rules 2026: Section 182A PSID vs 6-Month Property Restriction on Property

Описание: Is video mein dekhein FBR Late Filer Surcharge Rules 2026 aur Section 182A ke under Rs. 25,000 Surcharge PSID vs Form ATL-U (6-Month Undertaking) ki mukammal tafseel!

Agar aap ne apni annual Income Tax Return deadline ke baad file ki hai, to FBR aap ka naam Active Taxpayers List (ATL) se hata deta hai. Ab aap ke paas active filer banne ke liye 2 raste hain:

1️⃣ Rs. 25,000 Surcharge Pay Karna (u/s 182A):

Kya yeh Rs. 25,000 tax return mein adjustable ya refundable hota hai? (Nahi!)

Is CPR ko pay karne par aap Property BUY aur SELL dono immediate kar sakte hain at Filer WHT rates (u/s 236K & 236C).

2️⃣ Form ATL-U / 6-Month Property Undertaking Route:

Bina Rs. 25,000 pay kiye Rs. 0 cost par Active Filer status kaise hasil karein?

Property PURCHASING Restriction: Form ATL-U dene par 6 mahine tak property khareedne par ban lag jata hai.

Property SELLING Allowed: Kya aap property SELL kar sakte hain? YES! Property bechnay par koi pabandi nahi hai.

Key Topics Covered:
FBR Active Taxpayers List (ATL) Restoration Process

Section 182A Income Tax Ordinance 2001 Surcharge Breakdown

Section 236K (Advance Tax on Purchase of Property) - 1.25% Filer Rate

Section 236C (Advance Tax on Sale of Property) - 2.75% Filer Rate

IRIS 2.0 PSID Payment vs Undertaking Procedure

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