FBR issues different types of notices under various sections of the Income Tax Ordinance 2001. Each type of notice has a different purpose, urgency, and required response. This guide explains all major FBR notice types in 2026, what triggers them, and how Kamboh Associates responds professionally on your behalf.
Common FBR Notice Types
| Section | Notice Type | What it Means | Response Deadline |
|---|---|---|---|
| Section 114 | Return Not Filed | FBR demands you file a return you have not submitted | 30 days |
| Section 111 | Unexplained Income | FBR questions assets/income not matching declared income | 30 days |
| Section 122 | Amendment of Assessment | FBR proposes to change (increase) your tax assessment | 30 days |
| Section 177 | Audit Notice | Your return has been selected for audit | 30 days to produce records |
| Section 138 | Recovery Notice | Tax demand outstanding; FBR demands payment | Immediate |
| Section 176 | Information Notice | FBR requests information/documents about a transaction | 14-30 days |
Section 114 Notice - Return Not Filed
This is the most common FBR notice. It is sent to individuals whose CNIC appears in financial transactions (property purchase, vehicle registration, bank activity) but who have never filed a tax return. The notice demands that you file your return for the specified year within 30 days.
Do Not Ignore Any FBR Notice: Ignoring a notice leads to automatic assessment by FBR, often at estimated (inflated) figures, resulting in significantly higher tax demand plus penalties. Always respond within the deadline.
How Kamboh Associates Handles FBR Notices
- Section 114: We file the missing return immediately with correct income and asset figures
- Section 111: We prepare a comprehensive written response with all supporting documents
- Section 122: We draft a detailed objection to the proposed amendment with legal grounds
- Section 177 Audit: We compile all required records and represent you at the audit
- Section 138 Recovery: We negotiate payment arrangements and file appeals where appropriate
Notice Response Pricing
| Notice Type | Price | Timeline |
|---|---|---|
| Section 114 (Return Not Filed) | From Rs 5,000 | 1-2 days |
| Section 111 (Unexplained Income) | From Rs 10,000 | 3-5 days |
| Section 122 (Assessment Amendment) | From Rs 15,000 | 3-5 days |
| Section 177 (Audit) | From Rs 20,000 | Case dependent |
| Appellate Tribunal Representation | From Rs 30,000 | Case dependent |
Received an FBR Notice? Act Within 30 Days
WhatsApp the notice to 0328-4675162 immediately. Kamboh Associates responds professionally before your deadline.