Late return and getting back on the ATL
What happens if you miss the due date, and how to restore filer status.
When this applies
You filed after the due date or the extended date.
Time limits, fees and sections
| Item | Rule | Section |
|---|---|---|
| Surcharge – individual | Rs 25,000 | s.182A(1)(a) |
| Surcharge – AOP | Rs 50,000 | s.182A(1)(a) |
| Surcharge – company | Rs 100,000 | s.182A(1)(a) |
| Alternative (individuals) | Undertaking not to acquire property for 6 months | s.182A(3) |
| While off the ATL | No loss carry-forward for that year, no refunds | s.182A(1)(b)–(d) |
Step-by-step procedure
The section of law behind each step is shown beside it.
- 1File the returns.114
As soon as possible.
- 2Choose surcharge or undertakings.182A
Individuals can give the undertaking instead.
- 3Pay or files.182A
Challan or undertaking before the Commissioner.
- 4ATL inclusions.182A
Name added in the next update.
Documents to prepare
- Return
- Surcharge challan or undertaking
Practical tips
- Check ATL status by SMS: ATL, a space and your 13-digit CNIC to 9966