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What Happens After You File Your Return

ByFiler.pk

Most people press submit and assume that is that. Usually it is. But it helps to know what the FBR does with the return, and what to do if something arrives in your IRIS inbox afterwards.

Your return is treated as an assessment

When you file a complete return, it is generally treated as an assessment order issued on the day you filed. In plain terms, the FBR takes your figures as the assessment unless and until it decides to look at them.

That is why the return matters more than people think. It is not an application that someone approves. It is the assessment, made by you.

The notices you are most likely to see

  • A notice pointing out that the return is incomplete or that something does not add up, giving you a chance to fix it.
  • A notice asking for documents or an explanation of a particular entry.
  • A notice about an amendment, where the FBR proposes to change your assessment.
  • A notice about a year you did not file at all.

None of these is an accusation. All of them have a deadline, and the deadline is the part that matters. Ignoring a notice turns a question into a decision made without you.

Check IRIS, not just your email

Notices are served through your IRIS account. Email and SMS alerts are a courtesy and they do go astray. If you have filed a return, log in to IRIS occasionally and look at your inbox there. This is the single most common way people end up in trouble they could have avoided.

If you spot a mistake yourself

You can revise a return. There are conditions and time limits, and depending on what you are changing you may need the Commissioner to approve the revision. Doing it yourself, promptly, is a much better position than having the same error found for you later.

Keep your records

Keep the documents behind the return: salary certificates, bank statements, deduction certificates, property papers, invoices. The law requires records to be retained for a set period, and an assessment can be reopened within statutory time limits. A notice about a year three years ago is much easier to answer with the paperwork in front of you.

If a notice arrives, what to actually do

The instinct is either to panic or to ignore it. Both are worse than the ordinary response, which is short:

  • Find the deadline first. Before reading anything else, find the date you have to respond by. That is the part with consequences.
  • Work out what is actually being asked. Most notices ask for one specific thing — a document, an explanation of one entry, a correction. They are rarely an accusation.
  • Answer through IRIS. The response belongs on the record in the same place the notice was served, not in an email to somebody.
  • Answer the question asked. Volunteering unrelated material broadens the conversation for no benefit.
  • Get help if it concerns an amendment or a year you did not file. Those are the two where the stakes justify a practitioner.

A missed deadline is what converts a question into a decision taken without you. Almost everything else is recoverable.

Common questions

Does the FBR approve my return?
Not in the way people imagine. A complete return is generally treated as an assessment made on the day you filed. Nobody signs it off; it stands unless the FBR decides to examine it.

I never got an email about a notice. Am I covered?
No. Notices are served through your IRIS inbox, and email and SMS alerts are a courtesy that does go astray. Log in and check periodically — this is the most common avoidable problem after filing.

Can I correct a return after submitting it?
Yes, subject to conditions and time limits, and depending on what you are changing you may need the Commissioner’s approval. Doing it promptly and on your own initiative is a far better position than having the error found later.

How long should I keep the paperwork?
Records have to be retained for a statutory period, and an assessment can be reopened within statutory time limits. A question about a year three years ago is a great deal easier to answer with the documents in front of you.

Last updated: 28 July 2026

Sources

  • Income Tax Ordinance 2001, section 120 (assessments)
  • Income Tax Ordinance 2001, section 114(6) (revision of return)
  • Income Tax Ordinance 2001, section 174 (records to be maintained)
  • FBR, IRIS user guidance, FBR IRIS portal (iris.fbr.gov.pk)

This article gives general information about tax in Pakistan. It is not advice on your own situation. Rules and rates change, sometimes in the middle of a year. Before you act on anything here, check the current position with the FBR or a registered tax practitioner.

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