The Federal Board of Revenue (FBR) has introduced Form ATL-U, allowing individuals who file their income tax returns late to join the Active Taxpayer List (ATL) without paying the Rs. 25,000 surcharge, provided they agree not to purchase property for six months.

The facility was introduced through SRO 2097(I)/2026, issued on Tuesday, which amends the Income Tax Rules 2022.

Under the new rule, individuals filing their latest income tax returns after the deadline must submit Form ATL-U through the FBR’s IRIS system. By signing the undertaking, they commit not to buy or acquire ownership or any beneficial interest in property for six months.

Once the form is successfully submitted, the FBR will include their names in the ATL without collecting the late-filing surcharge. The six-month restriction will start from the date mentioned on the electronic acknowledgement issued by IRIS.

The tax authority can check whether individuals have complied with the undertaking using its own records and information obtained from government departments, property registries, financial institutions and other authorised sources.

If the FBR finds that someone has acquired property during the restricted period, the individual will first be given an opportunity to explain through an electronic notice.

If the violation is confirmed, the surcharge exemption will be cancelled from the date of the breach. The individual’s inclusion in the ATL will then be determined under the existing rules.

The FBR had circulated a draft of the scheme on October 6, 2026, through SRO 1619(I)/2026 before issuing the final amendment.