An FBR notice landing in your IRIS inbox or postal address is not automatically bad news — but ignoring it always makes things worse. Different sections of the Income Tax Ordinance 2001 trigger different notice types, each with its own purpose and deadline. Here's a breakdown of what you might receive and what each one demands from you.
The Main Notice Types at a Glance
| Section | What It's About | Typical Deadline |
|---|---|---|
| 114 | Return not filed for a given year | 30 days |
| 111 | Unexplained income or assets | 30 days |
| 122 | Proposed amendment to your assessment | 30 days |
| 176 | Request for information/documents on a transaction | 14–30 days |
| 177 | Your return selected for audit | 30 days to produce records |
| 138 | Outstanding tax demand/recovery | Immediate |
Section 114 — The One Almost Everyone Gets First
This is the entry-level notice most non-filers eventually receive. It goes out when your CNIC shows up in a bank transaction, property deal, or vehicle registration, but no return has ever been filed against it. The demand is simple: file the return for the specified year within 30 days, or FBR moves ahead without you.
Why You Should Never Let a Deadline Pass
If a notice goes unanswered, the assessing officer is entitled to issue what's called a "best judgment" or ex-parte assessment — essentially FBR estimating your income and tax liability on its own, usually on the higher side, without any input from you. Reversing an ex-parte order later requires a formal appeal, which costs more time and money than a timely response would have.
How Each Notice Type Should Be Handled
- Section 114: file the missing return with accurate income and asset figures
- Section 111: submit a written explanation backed by documentary proof for every rupee in question — inheritance papers, gift deeds, remittance receipts, or agricultural land records, depending on the source
- Section 122: either file an amended return or submit a written objection with legal grounds disputing FBR's proposed changes
- Section 176: produce the specific documents or explanation requested, in writing, through the IRIS correspondence section
- Section 177 (audit): compile the requested records and, ideally, have a professional represent you at the audit
- Section 138 (recovery): arrange payment or file an appeal if the demand is disputed
A Simple Step-by-Step Response Plan
- Read the notice fully — identify the section cited, the tax year, and the exact question being raised
- Gather every relevant document: bank statements, salary slips, invoices, property papers for that period
- Log in to IRIS and check whether the notice can be answered directly through the correspondence/audit section
- Draft a written reply addressing each point raised, with supporting evidence attached
- Submit before the deadline — a partial, timely response is always better than silence
- Keep the acknowledgment or submission screenshot as proof, in case of any later dispute
If the Assessment Still Goes Against You
Every notice response carries a right of appeal if the outcome is unfair. The first stop is the Commissioner (Appeals), within 30 days of the assessment order; beyond that, the Appellate Tribunal Inland Revenue (ATIR) within 60 days; and finally the High Court, but only on questions of law. FBR also generally has up to five years from the end of the relevant tax year to reopen an assessment — longer, without limit, in proven fraud cases — which is why keeping records for several years matters even after a return is filed and accepted.