Can I request an extension for responding to an FBR Iris notice?

Yes. Under the Income Tax Ordinance 2001, taxpayers or their authorized legal advocates can submit a formal application for extension of time via the Iris portal prior to the expiry of the statutory deadline.

What should I do if FBR issues a Section 122 Amendment of Assessment notice?

A Section 122 notice proposes adding concealed income or disallowing expense deductions. You MUST engage a licensed tax advocate to prepare a point-by-point legal response backed by bank statements, invoices, and wealth reconciliations.

Pakistan Calculators/FBR Notice Deadline Checker

FBR Tax Notice Response Deadline Checker (2026/2027)

Check statutory response deadlines for FBR Iris notices (Sec 114, 116, 122, 177) and calculate non-compliance penalty exposure.

1. Select Received FBR Notice Section:

Section 114 (Notice to File Return)

Issued by FBR for non-filing of annual income tax return.

Notice Reply Deadline

Statutory Response Window:30 Days from Receipt

Non-Compliance Penalty:Rs 40,000 or 0.1% of tax payable per day (Sec 182)

Urgent Legal Advice Needed?

Our FBR tax advocates draft professional legal replies and handle Iris hearings to prevent default assessments.

Reply to FBR Notice with ADVAQ Lawyers

Real-Time Mathematical Audit

Live Step-by-Step FBR Notice Defense Audit

Line-by-line breakdown of Income Tax Ordinance statutory reply windows and default assessment penalty shields.

Step 1: Notice Type & SectionFBR Notice

Selected Notice: Section 114 (Notice to File Return)

Income Tax Sec: Ordinance 2001

Statutory Deadline: 30 Days

Step 2: Statutory WindowIris Window

Notice Receipt: Official Serve Date

Reply Countdown: 30 Days Remaining

Adjournment: Extensible via Iris

Step 3: Penalty Risk ExposureNon-Compliance

Ex-Parte Assessment: Risk Active

Statutory Fine: Rs 40,000 or 0.1% of tax payable per day (Sec 182)

Bank Account Freeze: High Risk

Step 4: ADVAQ Legal DefenseHigh Court Advocates

Legal Reply Drafted: Within 24h

Iris Hearing Rep: Included

Penalty Stay Order: Guaranteed

FBR Iris Notice Statutory Reply Timeline & Penalty Matrix

FBR Notice Type	FBR Provision	Statutory Reply Time	Non-Reply Fine Risk
Notice to File Income Tax Return	Section 114(4)	30 Days	Rs 40,000 + Rs 1,000/day
Wealth Reconciliation Discrepancy	Section 116(1)	30 Days	Rs 20,000 Fine
Amendment of Tax Assessment	Section 122(5A) / 122(9)	15 Days	Ex-Parte Tax Assessment Demand

Knowledge Base

Frequently Asked Questions (FBR Tax Notices)

Ignoring an FBR notice leads to an Ex-Parte Best Judgment Assessment under Section 121, where the tax officer creates arbitrary tax demands, levies Section 182 non-compliance penalties, and attaches bank accounts.