Show-cause notice to amend an assessment
Replying when FBR proposes to change your filed return.
When this applies
You receive a notice under section 122(9) proposing additions or changes to your deemed assessment.
Time limits, fees and sections
| Item | Rule | Section |
|---|---|---|
| Opportunity of hearing | Mandatory before amendment | s.122(9) |
| Order deadline | Within one year of the show-cause notice, extendable by the Commissioner | s.122(9) proviso |
| Outer limit | 5 years from the end of the financial year of the assessment | s.122(2) |
Step-by-step procedure
The section of law behind each step is shown beside it.
- 1Read each proposed additions.122(5)
Usually based on definite information or audit.
- 2Check time limitss.122(2)
An amendment after five years is barred.
- 3Collect evidences.122(9)
Bank, sales, purchase and wealth records.
- 4File a written replys.122(9)
Point by point, with documents.
- 5Hearings.122(9)
Explain in person or through your representative.
- 6Order and appeals.127
If the amended order is wrong, appeal within 30 days of the demand.
Documents to prepare
- Show-cause notice
- Return and wealth statement
- Supporting records for each issue
Practical tips
- Don't ignore it: an order passed without your reply usually accepts every addition