Section 218 of the Income Tax Ordinance 2001 allows tax authorities to serve notices through personal delivery, registered post, courier, court procedures and electronic means.
The Federal Board of Revenue (FBR) has prescribed various methods for serving income tax notices, orders and requisitions on non-filers and other taxpayers during Tax Year 2027.
According to the Income Tax Ordinance, 2001, updated up to June 30, 2026, Section 218 explains the legal procedures for delivering notices and other documents during the tax year running from July 1, 2026, to June 30, 2027.
Under subsection (1), notices issued to resident individuals can be served personally, through registered post or courier at their usual or last known address in Pakistan, under the procedures prescribed for serving summons under the Code of Civil Procedure, 1908, or electronically in the prescribed manner.
For other persons, including companies and organisations, subsection (2) allows notices to be delivered personally to their representatives, sent through registered post or courier to their registered offices or designated addresses for service in Pakistan, or served through prescribed court procedures and electronic means.
Where a person does not have a registered office or designated address in Pakistan, notices may be sent by registered post to any office or place of business in the country.
Section 218 also addresses special circumstances involving dissolved associations of persons (AOPs). Under subsection (3), notices may be served on the principal officer or any member who held that position immediately before dissolution.
Similarly, where a business is discontinued under Section 117, notices may be served personally on the taxpayer or an individual who represented the taxpayer when the business ceased operations.
Furthermore, subsection (5) provides that the validity of a notice or its service cannot be challenged after the relevant income tax return has been furnished or the notice has otherwise been complied with.
These provisions establish the recognised methods through which the FBR can legally communicate with taxpayers and enforce compliance with income tax requirements.