{
  "id": 19736005,
  "title": "Exemption from agri income: ATIR asks FBR to set up verification system with provinces",
  "url": "https://urgent.news/2026/11/13/exemption-from-agri-income-atir-asks-fbr-to-set-up-verification",
  "topic": "business",
  "section": "Business",
  "published": "2026-11-13T00:14:20.000Z",
  "source": {
    "name": "Business Recorder",
    "slug": "business-recorder",
    "url": "https://www.brecorder.com/news/40448678/exemption-from-agri-income-atir-asks-fbr-to-set-up-verification-system-with-provinces"
  },
  "original_language": "en",
  "account": "The Appellate Tribunal Inland Revenue (ATIR) has urged the Federal Board of Revenue (FBR) to establish a verification system in collaboration with provincial authorities to combat the misuse of the agricultural income exemption. This exemption is being exploited to conceal unexplained wealth, according to the tribunal. The ATIR's latest order emphasizes the need to distinguish between genuine agricultural income and artificial or fictitious claims. The organization advocated for various verification methods, including data-sharing between the FBR and provincial revenue and agricultural income tax authorities, year-wise verification of provincial tax paid against landholding and applicable law, direct verification of ownership, mutation and tenancy records, area-specific crop and yield benchmarks, checks on sale proceeds, mandi and commission-agent records, banking transactions, and reconciliation with wealth statements. Additionally, risk-based scrutiny and inter-provincial coordination should be incorporated. The ATIR highlighted that a taxpayer in Sahiwal, who declared agricultural income of Rs 4.5 million annually for four years and a salary or business income under Rs 1 million per year, was ruled against for TAX YEARS 2020 to 2023. The Assessing Officer found the taxpayer's cultivation agreement unreliable due to the absence of mutation records and inadequate stamp duty. The taxpayer did not provide ownership records, Khasra Girdawari, or evidence of crops, yield, input purchases, or sale proceeds. The Assessing Officer compared the taxpayer's claimed income with an alleged federal liability of Rs 2,249,000. The Commissioner (Appeals) upheld these additions, protecting genuine agricultural income from federal taxation while ensuring its statutory protection is not misused for other purposes.",
  "summary": "ISLAMABAD: The Appellate Tribunal Inland Revenue (ATIR), Islamabad, has warned that the exemption from agricultural income is being used to justify unexplained wealth and asked the chairman Federal Board of Revenue (FBR) to set up a verification system with the help of provinces. According to the latest order of two-member ATIR bench, the tribunal held that it is imperative that genuine…",
  "key_points": [],
  "editors_take": null,
  "illustration": null,
  "coverage": {
    "outlets": 1,
    "also_reported_by": []
  },
  "ai_generated": true,
  "disclaimer": "Summaries, key points and the editor’s take are written by software from other outlets’ reporting and may contain errors — always check the linked original."
}