Frequently Asked Questions About the New IRIS Income Tax Return
Below are the most common questions taxpayers ask about the modular Income Tax Return system introduced by FBR, organized by section. If you’re new to the new IRIS interface, start with our step-by-step guide to filing your income tax return online.
General
Who can use the updated Income Tax Return system?
Individual taxpayers, tax practitioners, and authorized representatives can all use it for filing Income Tax Returns.
What is the purpose of the updated ITR system?
It provides a structured, organized approach for collecting, processing, calculating, and submitting taxpayer information through categorized modules.
What does “structured data input” mean in the new ITR?
Your information is captured through predefined fields and sections, which ensures consistency, accuracy, and better organization of your data.
What’s the benefit of the modular approach?
Tax information is organized into dedicated sections, letting you complete the return systematically and making the data easier to manage.
Do I need to complete every section of the return?
No – only the sections applicable to your income sources and taxpayer profile need to be completed.
Can I save my return and finish it later?
Yes. You can save your progress and continue editing before final submission.
Why are some fields marked as mandatory?
Mandatory fields must be completed before the return can be submitted successfully.
What should I do if a required section isn’t displayed?
Check that you’ve selected the relevant income source or taxpayer information on the Return Prerequisites screen – some sections only appear once they’re applicable.
Income & Employer Information
What types of income can be reported in the ITR?
Employment, Property, Business, Capital Gains, Other Sources, Foreign Sources, and Agriculture Income are all supported.
Can I report income from multiple employers?
Yes – the system allows reporting income from multiple employers where applicable. See our guide to reporting salary income in IRIS for the full process.
What information is required for employer details?
The employer’s registration information (NTN) and name are required to maintain salary records.
How is salary information processed?
It’s entered through structured fields, and applicable calculations run automatically based on what you enter.
Are salary-related tax deductions entered separately?
Yes – they’re recorded separately from your income figures to ensure accurate tax computation.
Property Income
What type of income is covered under Property Income?
Income earned from renting or leasing residential, commercial, or other immovable properties. See our guide to reporting property income in IRIS.
What information is required to add a property?
Property ownership and the other required property details need to be entered.
Can I add more than one property?
Yes – multiple properties can be added under the Property Income section.
Can previously declared properties be removed?
No – they can’t be removed directly. They can only be updated by selecting the appropriate status, such as Sold or Gifted.
What deductions can be claimed against Property Income?
Allowable deductions related to property income can be recorded in the relevant deductions section.
Business
What business information can be reported in the ITR?
The Business section covers revenue, expenses, deductions, adjustments, tax details, manufacturing/trading information, and balance sheet information. See our guide to reporting business income in IRIS.
Can I add multiple businesses in one return?
Yes – multiple businesses can be added through the Business Detail section.
What is the purpose of the Manufacturing/Trading Items section?
It captures information relating to manufacturing and trading activities specifically.
What types of business expenses can be recorded?
Administrative, management, selling, financial, and other allowable business expenses.
What are admissible and inadmissible deductions?
Admissible deductions are allowable expenses that reduce your taxable business income. Inadmissible deductions are expenses that aren’t allowed for tax computation purposes.
What is the purpose of Business Adjustments?
They record changes needed for the accurate computation of your taxable business income.
What is the purpose of the Balance Sheet section?
It records business assets, liabilities, bank accounts, and other financial information reflecting your business’s financial position.
Capital Gains
What assets are covered under Capital Gains?
Gains from securities, shares, immovable property, mutual funds, and other capital assets. See our guide to reporting capital gains in IRIS.
Can capital gains for different assets be reported separately?
Yes – separate capital assets and properties can be added and reported individually under the Capital Gain section.
Other & Foreign Sources
What income is included under Other Sources?
Dividends, profit on debt, royalties, prizes, winnings, annuities, and other taxable income not classified under another head. See our guide to reporting other sources income in IRIS.
How is foreign income reported?
Foreign salary, property income, business income, capital gains, and other foreign income are each reported through their own dedicated sections. See our guide to reporting foreign income in IRIS.
What types of foreign income can be declared?
Foreign salary, foreign property income, foreign business income, foreign capital gains, and other foreign income.
Why is a Foreign Tax Identification Number required?
It’s used to record and identify your foreign tax-related information correctly.
Agriculture
What is included in Agricultural Income?
Earnings from cultivation, agricultural produce, orchards, crops, and other farming-related activities. See our guide to reporting agricultural income in IRIS.
Why is agricultural property information required?
It links your agricultural income to the relevant agricultural property.
Tax Computation & Payments
What is the purpose of the Tax Chargeable / Payments section?
It determines your final tax liability, taking into account allowances, reductions, tax credits, withholding taxes, and other applicable computations.
What are Tax Credits?
Allowable reductions in your tax liability, subject to applicable legal provisions.
What is the purpose of the Computation section?
It calculates your tax liability based on everything entered throughout the return.
Why is my tax not updating?
Click Calculate after entering or updating information in the applicable section to refresh the tax computation.
Is it necessary to click Calculate in every applicable section?
Yes – clicking Calculate updates the values and ensures accurate computation before you move to the next section.
Wealth Statement
What is the purpose of the Wealth Statement?
It records your assets, liabilities, and changes in net worth during the tax year.
What information is included under Foreign Assets / Liabilities?
Financial assets and liabilities held outside Pakistan that you’re required to declare.
What is the purpose of Net Asset Reconciliation?
It compares your inflows, outflows, and changes in assets to ensure the declared wealth information is consistent.
Why is an Unreconciled Amount displayed?
It appears when your declared inflows, outflows, assets, and liabilities don’t reconcile. See our guide to fixing an unreconciled amount in your Wealth Statement for a full troubleshooting walkthrough.
What should the Unreconciled Amount be before submission?
It must be 0 before the return can be submitted.
Submission, Revision & Technical Assistance
Can I edit information before submitting the return?
Yes – you can modify any information before final submission.
What happens if incorrect information is entered?
It may result in validation errors or an inaccurate tax computation – review all information carefully before submitting.
Why am I unable to submit my return?
Make sure all mandatory fields are completed, validation errors are resolved, required calculations have been run (Calculate clicked where needed), and your Wealth Statement is fully reconciled.
How do I know my return has been submitted successfully?
The system displays a confirmation message, and the filed return becomes available in your account.
Can I submit a revised return after filing?
Yes – using the Return / Statement Revised option, subject to applicable tax laws. See our guide to filing a revised income tax return in IRIS.
What’s the difference between a Voluntary Return and a Revised Return?
A Voluntary Return is your original return for a tax period. A Revised Return is filed afterward to correct or update information in that return.
Can I file a return in response to an FBR notice?
Yes – select the relevant notice from your Inbox and follow the prescribed filing procedure. See our guide to responding to an FBR tax notice in IRIS.
What file format can be uploaded as an attachment?
Supporting documents can be uploaded in PDF format, where applicable.
