Income Tax-Dynamic

Before Registration and Filing of your Income Tax Return, it is recommended that one should establish basic understanding regarding these processes. Knowledge of basic concepts would not only ensure that the tasks are performed easily but also in the prescribed manner.

Filing Income Tax Return is to register with Inland Revenue Department Revenue Department (IRD), AJK.

A person can change their registration information recorded for filing Income Tax Return in three (3) possible ways. 1. Changing information through Iris, a person can change/update information by logging into Iris. 2. Changing information through Central Board of Revenue (CBR) helpline, a person can also change or update information through CBR helpline via phone or email. 3. Changing Information by visiting Tax Office A person will have to take relevant documents to Tax Office in order to successfully change details regarding Income Tax Registration.

ATL is published every financial year on the 1st March and is valid up to the last day of February of the next financial year. For example, Active Taxpayer List for Tax year 2021 was published on 1st March 2023 and will be valid till 28th February 2024. Similarly, Active Taxpayer List for Tax year 2023 will be published on 1st March 2024 and will be valid till 28th February 2025.

Applicable Withholding Tax Rates. Updated up to June 30, 2025

To pay your income tax dues, the person can pay through E-payment.

Refund can be only claimed if the person has filed their Income Tax Return electronically. A manual Return does not entitle you to a refund. The refund amount should be clearly reflected in your Income Tax Return in Iris. Refund resulting from the Income Tax Return can be claimed by filing a separate application in Iris. To check the status of your application, please visit your relevant Regional Tax Office (RTO). The refund can also be claimed later on after submitting your Income Tax Return, but within two years from the date of filling of return (date of assessment) or from the date on which the tax was paid, whichever is later.

Any person dissatisfied with any order passed by a Commissioner/Officer Inland Revenue has the right of appeal. In case of an Individual, the Individual himself; in case of an Association of Person (AOP), any partner or member of the association; and in case of a Company the principal officer. In case of a deceased individual, the legal representatives of the deceased; and in case of an individual under legal disability or a nonresident person, his/her/it’s “representative”