FBR Notice Response in Lahore | What to Do When You Receive a Tax Notice 2026

Not all FBR notices are the same. Understanding which type you have received is the first step toward an effective response.

Notice Under Section 114 — Non-Filing of Return

This notice is issued when FBR’s records indicate that you were required to file an income tax return for a particular tax year but did not do so. It typically requests that you file the missing return within a specified timeframe, often 15 to 30 days.

Notice Under Section 122 — Amendment of Assessment

This notice indicates that FBR believes your previously filed return requires amendment — often because of a discrepancy between declared income and other available data. It is one of the more serious notice types and usually requires a detailed, well-documented response.

Notice Under Section 176 — Information and Documents

This notice requests specific information, documents, or explanations related to your tax affairs. It is often issued as part of a broader review and does not necessarily indicate that an adverse action will follow, but it must be answered completely and accurately.

Notice Under Section 177 — Audit Notice

This notice informs you that your tax affairs have been selected for audit, either through risk-based criteria or random selection. An audit notice requires comprehensive documentation of income, expenses, and assets for the relevant tax year.

Wealth Statement Discrepancy Notice

This notice is issued when there is an unexplained increase in declared assets that does not correspond to declared income for the relevant period. It is one of the most common notice types and often relates to property purchases, vehicle acquisitions, or significant bank deposits.

What Happens If You Ignore an FBR Notice?

Ignoring an FBR notice is the single worst response a taxpayer can choose, and it is unfortunately a common reaction driven by fear or uncertainty.

When a notice is not responded to within the prescribed timeframe, FBR is legally entitled to proceed with an ex parte assessment, meaning the department decides on your tax liability based on the information available to it, without your input. These assessments are almost always less favourable than a properly documented response would have achieved.

Beyond the assessment itself, continued non-response can escalate the matter to formal recovery proceedings, including attachment of bank accounts and further penalties under the Income Tax Ordinance 2001. What begins as a manageable notice can become a significantly more serious legal and financial problem simply through inaction.

The Correct Way to Respond to an FBR Notice

Step 1 — Read the Notice Carefully and Identify the Section

Every FBR notice cites a specific section of the Income Tax Ordinance 2001. This citation tells you exactly what is being requested and what your legal obligations are. Misreading or misunderstanding the notice type is one of the most common mistakes taxpayers make when responding without professional help.

Step 2 — Note the Deadline Immediately

FBR notices carry strict response deadlines — typically between 7 and 30 days depending on the notice type. Missing this deadline removes your opportunity to respond on your own terms and increases the risk of an unfavourable ex-parte outcome.

Step 3 — Gather Supporting Documentation

Most notices require supporting evidence — bank statements, property documents, gift deeds, loan agreements, salary certificates, or business records — to explain the matter in question. Incomplete documentation is the leading cause of unsuccessful notice responses.

Step 4 — Draft a Technically Accurate, Legally Sound Response

The language and structure of an FBR response matters significantly. A well-prepared response directly addresses the specific concern raised, references the relevant legal provisions, and is supported by clear documentary evidence. Vague, defensive, or incomplete responses tend to invite further scrutiny rather than resolve the matter.

Step 5 — Submit Through the Correct Channel and Retain Proof

Responses must be submitted through the IRIS portal or the designated channel specified in the notice, and proof of submission should always be retained. A response that is prepared correctly but submitted incorrectly or late provides no protection.

Step 6 — Attend Any Required Hearing

Some notices require an in-person or video hearing before the relevant tax officer. Representation at this stage by the taxpayer or an authorised representative is critical to presenting the case effectively and addressing any follow-up questions raised by the officer.

Why Professional Representation Matters?

Responding to an FBR notice without professional guidance carries real risk. The Income Tax Ordinance 2001 and the procedural rules governing FBR notices are technical, and a response that seems reasonable to a layperson can still fail to satisfy the legal requirements the department is applying.

At Qureshi And Company, our approach to responding to FBR notices includes a complete review of the notice and the underlying tax history, identification of the precise legal requirement being raised, preparation of a comprehensive, documented response, and representation at any subsequent hearing or departmental proceeding. If the matter escalates to assessment or appeal, we continue representation through the CIT Appeals process and, where necessary, before the Income Tax Appellate Tribunal (ITAT).

Clients across Gulshan-e-Ravi, Baghbanpura, and the wider Lahore area trust us to handle FBR notices precisely because the stakes — financial and legal — are too significant to navigate alone.

Don’t Wait — Every Day Matters

If you have received an FBR notice, the most important thing you can do is act immediately. The deadline clock is already running from the date the notice was issued, not from the date you decide to respond. Waiting even a few extra days can materially reduce the options available to resolve the matter favourably.