As per Lawkidunya and according the terms and conditions of FBR, similarly, to be a part of the Active Tax Payer ATL published on 1st March 2022, a person must have filed a Tax Return for the Tax year 2021.
Restriction on including a person’s name on ATL, if the person has not filed Tax Return by the due date specified by Income Tax authorities was introduced through Finance Act, 2018.
