Pakistan mein salaried persons ke liye income tax return filing 2026 mein pehle se zyada zaroori ho gayi hai. Employer salary se tax toh kaatta hai — lekin yeh sirf company ka apna hisaab kitaab hai. FBR ATL mein naam aane ke liye, filer benefits pane ke liye, aur refund claim karne ke liye aapko khud FBR IRIS portal par return file karni hogi. Is step-by-step guide mein hum salaried persons ke liye pura process cover karenge — bilkul scratch se.
Salaried Person Ko Return File Kyun Karni Chahiye?
Kai salaried employees yeh sochte hain: "Mera employer toh tax deta hai — mujhe alag se kya karna hai?" Yeh soch galat hai. In wajahaat se return file karna zaroori hai:
ATL Mein Naam
Sirf return file karne se ATL mein naam aata hai — employer ki deduction se nahi
Refund Milta Hai
Zyada tax deduct hua ho to return se refund claim hota hai
Property Savings
Filer hone par property purchase par 3% vs 6% tax
Vehicle Savings
Gaari par filer 2-4%, non-filer 4-8% deta hai
Visa Proof
Embassy ke liye income proof ke tor par returns best document hain
Loan Approval
Banks filer status ko prefer karte hain — loan approval easy hoti hai
Salaried Persons Tax Slabs 2025–26
Pakistan mein salaried persons ke liye tax slabs har saal Finance Act se update hoti hain. Tax Year 2026 (July 2025 – June 2026) ke slabs:
| Annual Salary Range | Tax Rate | Notes |
|---|
| Up to Rs. 6,00,000 | 0% | Koi tax nahi — lekin return file karein |
| Rs. 6,00,001 – Rs. 12,00,000 | 5% on excess over Rs. 6 lakh | Max Rs. 30,000 |
| Rs. 12,00,001 – Rs. 22,00,000 | Rs. 30,000 + 15% on excess over 12 lakh | — |
| Rs. 22,00,001 – Rs. 32,00,000 | Rs. 1,80,000 + 25% on excess over 22 lakh | — |
| Rs. 32,00,001 – Rs. 41,00,000 | Rs. 4,30,000 + 30% on excess over 32 lakh | — |
| Above Rs. 41,00,000 | Rs. 7,00,000 + 35% on excess over 41 lakh | High earners |
Source: Finance Act 2025–26. Ye slabs sirf salaried income ke liye hain. Business income ke slabs alag hain.
Documents Ready Karein — Pehla Qadam
IRIS par return file karne se pehle yeh documents collect karein:
CNIC (13-digit)
Employer Tax Certificate (Sec 50)
Salary slips — puri saal ki
Bank statements — 12 months
Property documents (agar ho)
Vehicle registration (agar ho)
Provident fund statement
Investments (stocks, mutual funds)
Sabse important document: Employer Section 50 certificate — isme aapki full annual salary, allowances, aur exactly kitna tax deduct hua — sab likha hota hai. Ye document HR department se October-November mein maangein.
Salaried Person Return Filing — Kamboh Associates Se
Documents ready hain? Kamboh Associates ke experts 24 ghante mein aapki salaried return professionally file karte hain — sab deductions claim aur zero errors. Lahore se poore Pakistan mein online service.
Step-by-Step: FBR IRIS Par Salaried Return File Karna
Yeh pura process follow karein — ek step miss mat karein:
01
NTN Registration (Agar Pehle Nahi Kiya)
iris.fbr.gov.pk par "Registration for Unregistered Person" click karein. CNIC number darj karein — individual ka NTN uska CNIC number hi hai. CNIC-registered SIM par OTP aayega — verify karein. Email aur basic info fill karein. NTN bilkul free milta hai.
NTN registration ek baar hi hoti hai — permanent
02
IRIS Portal Mein Login Karein
iris.fbr.gov.pk par apne CNIC number aur password se login karein. Agar password bhool gaye to "Forgot Password" se reset karein — OTP CNIC wali SIM par aayega.
IRIS ka interface complex lag sakta hai — pehli baar carefully navigate karein
03
Declaration → Income Tax Return Select Karein
Login ke baad left menu mein "Declaration" section mein jayen. "Income Tax Return" par click karein. Tax year select karein — Tax Year 2026 = July 2025 to June 2026. "New Return" button click karein.
Galat tax year select karna common mistake hai — carefully check karein
04
Income Details Fill Karein — Salary Tab
Return form mein "Income" section mein "Salary" tab select karein. Employer Section 50 certificate se exactly yeh info bharen: Basic Salary, Allowances (HRA, Medical, TA), Perquisites (agar koi benefit ho), aur total annual taxable salary. Amount carefully type karein — decimal mistakes common hain.
Employer certificate se copy karein — manually calculate mat karein
05
Tax Already Paid (Deducted by Employer) Enter Karein
Yeh step bahut important hai — yahan ghalna nahi chahiye. "Tax Deducted at Source" ya "Tax already paid" section mein woh exact amount enter karein jo employer ne poore saal mein aapki salary se kata aur FBR ko jama kiya. Yeh amount Section 50 certificate mein clearly likhi hoti hai.
Agar yeh amount sahi enter ki to refund kal sakta hai ya tax zero ho sakta hai
06
Wealth Statement Bharen
Return form ka "Wealth Statement" section fill karein. Apni tamam assets list karein — bank balance, property value, vehicle, investments, gold/jewelry approximate value, aur liabilities (loans). Sab accurately declare karein — incomplete wealth statement FBR notice ka sabab hai.
Assets hide mat karein — FBR ke paas bank aur property ka data pehle se hai
07
Deductions Claim Karein (Eligible Ho To)
Agar aapne yeh payments ki hain to deductions claim karein: Zakat (u/s 60), life insurance premium (u/s 62), pension fund (u/s 63), education tuition fee (u/s 60C). Relevant section mein amount enter karein aur receipt/proof mention karein.
Zakat deduction sirf Sahib-e-Nisab Muslims ko milti hai — Sunni Muslims ke liye
08
Return Verify Karein aur Submit Karein
Submit se pehle saari entries review karein. Total income, tax payable, aur tax already paid check karein. Agar refund banta hai to bank account details fill karein. "Submit" button dabayein — CNIC-registered SIM par OTP aayega — verify karein — return submit ho jayegi.
Submission ke baad acknowledgment receipt download karein aur save karein
09
ATL Status Verify Karein
Return submit hone ke 24-72 ghante baad SMS karein apna CNIC
9966 par — ya check karein
atl.fbr.gov.pk par. "Active" response aaye to aap officially active filer hain aur sab ATL benefits milne lagte hain.
Refund Kaise Claim Karein?
Agar aapka employer ne actual tax liability se zyada tax deduct kiya hai — jaise saal ke pehle mahine mein salary se zyada tax kata — to aap refund ke haqdar hain. Refund claim karna asaan hai:
Refund ke liye return mein "Refund Payable" section mein apna bank account IBAN number accurately darj karein. FBR verified accounts mein directly refund transfer karta hai. Processing time 3-6 months tak ho sakta hai. Kamboh Associates refund claims ko properly file karta hai taake maximum refund mile.
Aksar Pooche Jane Wale Sawalat
Agar salary Rs. 6 lakh se kam hai to kya return file karni chahiye?
Legally zaroori nahi — lekin strongly recommended hai. ATL mein naam lane ke liye, property aur banking transactions par filer rates pane ke liye return file karna best practice hai. Nil return file karein — 10 minute ka kaam.
Employer tax kata hai — kya mujhe phir bhi alag tax dena hoga?
Nahi — agar employer ne sahi tax deduct kiya hai to return file karne par additional tax nahi dena. Balke agar employer ne zyada kata to refund milta hai. Return file sirf formal process hai — employer deduction uska hisaab hai, yeh aapka official record hai.
IRIS portal par return file karna mushkil lagta hai — kya alternative hai?
Haan, IRIS portal biggeners ke liye complex ho sakta hai. Kamboh Associates ke experts aapki return professionally file karte hain — aap sirf documents bhejein, baaki sab hum karte hain. WhatsApp karein 0328-4675162.
Pehle se kisi saal ki return miss ho gayi — kya karna chahiye?
FBR allow karta hai ke aap pehle ke saalon ki returns bhi file karein — ise "belated return" kehte hain. Rs. 1,000 per month penalty aur ATL surcharge lag sakti hai. Lekin ATL benefits consider karte hue, yeh fee bahut kum hai. Kamboh Associates back-year returns bhi handle karta hai.
Job change ki — kya dono employers ka certificate chahiye?
Haan. Agar tax year mein aap ne do alag jobs ki hain to dono employers ki Section 50 certificates chahiye. Return mein dono ki income separate bhari jaati hai aur dono ka deducted tax claim kiya jata hai. Kamboh Associates dual employer returns handle karta hai.
Return file karne ke kitne din mein ATL status active hota hai?
Generally 24-72 ghante mein. FBR ATL har Monday update hoti hai. Return file karne ke baad agle Monday tak SMS 9966 se check karein. Active aaya to aap officially filer hain.
Salaried Person? Kamboh Associates Se File Karwain
2008 se Pakistan ke salaried employees ki professionally tax returns file karte aa rahe hain. Sab deductions claim, wealth statement sahi, refund maximize — Lahore se Pakistan-wide online service.
Conclusion — Salaried Person Return Filing Simple Hai
Salaried person ke liye income tax return filing Pakistan mein ek straightforward 9-step process hai. Employer certificate aur bank statement ke sath IRIS portal par accurately fill karein, submit karein, aur active taxpayer ban jayen. Ek baar ka kaam, saal bhar ke fayde.
Related guides parhen: Documents Required for Tax Return aur 10 Common Tax Return Mistakes. Ya Kamboh Associates ko WhatsApp karein 0328-4675162.
