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ISLAMABAD: The Federal Board of Revenue (FBR) has introduced a new income tax return form for the Small and Medium Enterprises (SMEs) for tax year 2023.

In this regard, the FBR on Wednesday notified draft income tax return forms for salaried persons, Association of Persons (AOPs), companies and business individuals for tax year 2023.

The FBR has issued an S.R.O. 746(l)12023 to notify the draft of certain further amendments in the Income Tax Rules,2002. The return form shall be applicable for the tax year 2023.

The FBR has released the draft electronic return for companies; electronic return for Association of Persons (AOPs); electronic return for Business Individuals; electronic return for salaried individuals; electronic return for SMEs; electronic return for retailers; electronic return for non-resident Pakistan-origin person having no Pakistan-source income; electronic return for

non-resident ship owner/charterer; electronic return for non-resident aircraft owner/charterer and electronic return for manufacturers.

Copyright Business Recorder, 2023

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