Tax Return File Kaise Karein — Salary aur Business Person Guide 2026
Pakistan mein har saal September ka mahina taxpayers ke liye nihayat ahem hota hai. Federal Board of Revenue (FBR) ne return filing ke process ko digitalize kar diya hai, magar abhi bhi bohat se log tax return file kaise karein is uljhan mein rehte hain. Sahi tareeqay se return file karna na sirf aap ko penalties se bachata hai balkay aap ka status active rakhne ke liye bhi zaroori hai. Is guide mein hum aap ko IRIS portal par return file karne ka mukammal step-by-step tariqa batayenge.
1. Pre-Filing Preparation — Tayari Kya Karein?
Return file karne se pehle aap ke paas tamam zaroori records hone chahiye takay form bharte waqt koi ghalti na ho:
- Salary Certificate: Employer se haasil kiya hua form jahan saalana salary aur kata hua tax wazay ho.
- Bank Statements: 1st July se 30th June tak ki bank statements (profit aur withholding tax certificates ke saath).
- Utility Bills: Saal bhar ke bijli, gas aur mobile bills (jin par tax kata ho).
- Wealth Records: Nayi khareedi gayi property, gaari ya jewelry ki raseedein.
2. Login to IRIS 2.0 Portal
FBR ne naya IRIS 2.0 portal launch kiya hai jo pehle se kaafi fast aur mobile-friendly hai.
- iris.fbr.gov.pk par jain.
- Apna CNIC aur password enter kar ke login karein.
- Agar password bhool gaye hain, toh 'Forgot Password' par click kar ke registered mobile/email se recover karein.
3. Step-by-Step Filing (Salaried Individual)
Agar aap salaried individual hain, toh ye steps follow karein:
- Selection: Dashboard par 'Declaration' mein ja kar 'Salary Return' (Form 114) select karein aur 'Tax Year 2026' enter karein.
- Income: 'Employment' tab mein ja kar apni total gross salary enter karein.
- Tax Deductions: 'Tax Chargeable' section mein ja kar wo tax likhein jo aap ke employer ne deduct kiya hai. Slabs check karein.
- Adjustable Tax: Yahan apne mobile bill, car tax, aur school fees par kata hua tax enter karein takay aap ki liability kam ho sakay.
4. Wealth Statement (Form 116) — Assets Declare Karein
Return ke saath Wealth Statement file karna mandatory hai. Is mein aap ko apne tamam asase (assets) aur kharchat (expenses) dikhane hote hain.
- Personal Expenses: Rent, household expenses, education aur traveling ka kharch likhein.
- Personal Assets: Property (FBR value par), gaari (registration cost par), bank balance (30th June ka), aur jewelry declare karein.
- Reconciliation: Aap ki pichli saal ki wealth + is saal ki aamdani = aap ki is saal ki total wealth + kharchat. Ye equation zero honi chahiye.
5. Verification and Submission
Jab aap data enter kar lein, toh top menu se 'Verification' button par click karein.
- Apna 4-digit PIN enter karein jo aap ko registration ke waqt mila tha.
- 'Submit' par click karein. Yaad rakhein, aik baar submit hone ke baad return ko revise karna thora mushkil hota hai.
6. Deadline aur Late Filing ke Nuqsanat
Tax Year 2025-26 ki aakhri tareekh **30 September 2026** hai.
Penalties for Late Filing:
- Kam se kam Rs. 1,000 mahana fine (jo lakhon tak ja sakta hai).
- ATL status block ho jana (Non-filer ban jana).
- Audit aur FBR notices ka khatra.
7. FAQ — Tax Return Filing 2026
Q1. Kya hum purana return revise kar sakte hain?
Jee haan, 60 din ke andar aap baghair kisi permission ke return revise kar sakte hain agar koi ghalti ho gayi ho.
Q2. Nil Return kya hota hai?
Agar aap ki aamdani tax limit (Rs. 600,000) se kam hai, toh bhi aap ko 'Nil Return' file karna chahiye takay aap filer ban sakein aur withholding tax bacha sakein.
Q3. Bank tax certificate kahan se mile ga?
Aap apne bank ki mobile app se 'Tax Certificate' download kar sakte hain ya branch ja kar haasil kar sakte hain.