If you have filed your income tax return for tax year 2025, understanding how the Federal Board of Revenue (FBR) assesses your declaration is crucial. Many taxpayers believe filing a return ends their responsibility—but under Pakistan’s tax law, filing is only the beginning of the assessment process.
Here’s an interactive, easy-to-understand guide based on Section 120 of the Income Tax Ordinance, 2001, so you know exactly what happens after submission.
✅ What Happens After You File a Return for Tax Year 2025?
✔ Your Return Becomes an Assessment
If you file a complete return of income, the law treats it as:
• An assessment of taxable income
• An assessment order issued by the Commissioner
📅 The assessment is considered made on the date the return is processed or adjusted through the automated system.
🤖 Automated Processing by FBR (Section 120(2A))
Your return is processed through an automated system to ensure accuracy. FBR may make adjustments for:
• ➗ Arithmetical errors (wrong calculations)
• ❌ Incorrect claims apparent from the return
• 🚫 Disallowed losses, allowances, or tax credits
• 📉 Invalid carry-forward of losses
⚠ Important safeguard:
No adjustment can be made unless a system-generated notice is issued to you first.
📬 Did You Receive a System Notice?
Here’s how it works:
• 📨 FBR sends a notice detailing proposed adjustments
• ⏳ You get 30 days to respond
• 📝 Your reply is considered before finalizing adjustments
🚨 If you do not respond within 30 days, FBR may proceed with the adjustments.
Six-Month Rule You Should Know
If no adjustments are made within six months of filing your return:
• Your declared income and tax are deemed accepted
• You are automatically intimated through IRIS
✅ This provides certainty and closure for compliant taxpayers.
⚠ What If Your Return Is Incomplete?
📄 Notice of Deficiencies (Section 120(3))
If your return is missing information or documents:
• The Commissioner will issue a deficiency notice
• You’ll be asked to submit required details by a specified date
❌ Non-Compliance Can Invalidate Your Return
• Failure to fully comply makes your return invalid
• It is treated as if no return was filed
🔄 Can an Incomplete Return Become Valid Again?
Yes. If you:
• Fully comply with the notice within the given time
• Provide all required documents
➡ Your return is treated as complete from the original filing date.
⏳ Time Limit for FBR Notices
FBR cannot issue a deficiency notice after:
• 180 days from the end of the financial year in which the return was filed
Once this period passes, your return stands assessed under Section 120(1).
🔍 Can FBR Still Audit Your 2025 Return?
Yes. Even after assessment:
• The Commissioner may select your case for audit under Section 177
• Automated acceptance does not bar audit proceedings
🧠 Key Terms Explained Simply
• Arithmetical error: Any incorrect tax calculation
• Incorrect claim: A claim that:
o Conflicts with another entry
o Is not verified in the tax system
o Exceeds statutory limits
✅ Final Takeaway for 2025 Filers
If you filed your tax year 2025 return, your declaration is treated as an assessment order, subject to automated checks and possible audit. Ensuring accuracy, timely responses, and complete disclosures can help you avoid notices, invalidation, or penalties.
📌 Pro tip:
Always check your IRIS account regularly and respond promptly to system notices to stay fully compliant with FBR requirements.
Disclaimer: This article is for general informational purposes only and does not constitute legal, tax, or financial advice. Tax laws, FBR procedures, and deadlines may change, and their application can vary based on individual circumstances. Readers should consult a qualified tax advisor or legal professional for guidance on filing, responding to notices, or handling assessments.