Section 175A of the Income Tax Ordinance empowers the tax authority to access records from NADRA, immigration agencies, land authorities, vehicle registration departments and utility companies to identify potential tax discrepancies.
ISLAMABAD, October 23, 2026: The Federal Board of Revenue (FBR) has powers to obtain real-time access to information and databases held by government departments and other notified organisations to identify undeclared income and strengthen tax enforcement during Tax Year 2027.
The FBR’s updated Income Tax Ordinance, 2001, incorporating amendments up to June 30, 2026, covers Tax Year 2027 from July 1, 2026 to June 30, 2027. Section 175A outlines arrangements for sharing information with the tax authority.
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Under the provision, the National Database and Registration Authority (NADRA) must provide information relating to national identity cards, Pakistan Origin Cards, Overseas Identity Cards, Alien Registration Cards and other particulars held in the citizen database.
The Federal Investigation Agency (FIA) and the Bureau of Emigration and Overseas Employment are required to provide international travel information, including entry and exit records, work permits, employment visas and immigration visas.
The FBR can also access land records maintained by the Islamabad Capital Territory and provincial and local land and development authorities. These include ownership records, mutations and details of acquired rights.
Provincial Excise and Taxation Departments must provide vehicle registration details, ownership transfers and related records, enabling the tax authority to compare declared income with asset ownership.
Electricity suppliers and gas transmission and distribution companies are also covered. They must provide consumer particulars, units consumed and bills charged or paid. Where connections are shared or used by someone other than the owner, the information must include the names and computerised national identity card details of both the owner and user.
The provision also allows the FBR to seek information from other agencies, institutions and organisations notified by the Board.
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Under Section 175A, the FBR must establish the necessary infrastructure to obtain real-time information and integrate it with its own databases. Until real-time access becomes available, relevant information must be supplied periodically in the prescribed manner.
Confidentiality requirements
The law stipulates that, subject to Section 216, information obtained under Section 175A must be used only for tax purposes and kept confidential.
The framework provides the FBR with access to multiple data sources to help identify inconsistencies between taxpayers’ declared income, assets, spending and other available records.