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.
FBR IRIS is the online portal for all Pakistani tax compliance: NTN registration, income tax returns, wealth statements, WHT payments, and FBR notice responses. Register free at iris.fbr.gov.pk.
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 | FBR notice defense | 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 |
Reading a Notice Before Replying
Every notice states the section it is issued under, the tax year, the information required and the compliance date. Start with these four points. The section tells you what kind of proceeding it is: section 114 asks for a return, 116 for a wealth statement, 122 proposes amending an assessment, 176 asks for information, 177 starts an audit and 111 questions the source of an amount. The reply should answer exactly what was asked, with documents, and be filed through IRIS before the compliance date.
Frequently Asked Questions
What should I check first in an FBR notice?
The section, the tax year, the information requested and the compliance date. These decide what the reply must contain and when it is due.
How do I know if I have an FBR notice?
FBR notices are sent to your registered address and also appear in your FBR IRIS account under the "Notices" section. You may also receive an SMS on your registered mobile. Log in to IRIS and check the notices section regularly, or WhatsApp 0328-4675162 and we check for you.
What is the difference between Section 111 and Section 122 notice?
Section 111 is about unexplained income or assets that do not match your declared income. Section 122 is about amending an already filed tax return - FBR proposes to increase your assessed income or disallow deductions. Both require written responses within 30 days with supporting documentation.
Received an FBR Notice? Act Within 30 Days
WhatsApp the notice to 0328-4675162 immediately. Kamboh Associates responds professionally before your deadline.
How to Respond to Different Types of FBR Notices
Each FBR notice type demands a different response strategy. A Section 176 notice — which requests information or documents about a specific transaction — must be answered within the time specified (typically 14 to 30 days). You are required to produce the requested documents, records, or explanations in writing. Failure to comply can result in penalties and escalation to a formal audit under Section 177.
A Section 122 notice — which proposes to amend your assessment — requires you to either file an amended return or submit a written objection disputing FBR's proposed changes. All responses, regardless of notice type, must be submitted in writing through the FBR IRIS portal under the relevant correspondence section. Always keep a printed acknowledgment or screenshot of submission as proof of timely response — this protects you if FBR proceeds ex-parte.