Last updated: October 2026. Prepared by the tax and corporate team of My Law Associates, led by Mr. Faisal Mehmood, FPA, with 17 years of experience in audit, sales tax and income tax.
Just got a letter, email or IRIS message from FBR and searching for how to reply to FBR notice papers without making things worse? Start by confirming the notice is real in your IRIS account. Then answer exactly what it asks, with proof, on IRIS, before the due date.
That's the short version. The longer version matters, because a weak or late reply can turn a simple question into a tax order. Our verdict, after handling tax matters since 2010: reply yourself only for simple notices, such as a missed return. For section 122, 111 or 177 notices, get professional help. And never ignore a notice or pay a "fixer".
Quick answer: how to reply to an FBR notice
Here is the process in five steps. Each step is explained in detail further down.
- Log in to IRIS and check that the notice is in your Inbox.
- Note the section, tax year, notice number and due date.
- Collect documents that answer each point raised.
- Write a point-by-point reply and attach the documents as annexures.
- Submit it on IRIS before the due date and save the acknowledgement.
Key takeaways
- Genuine notices show up in your IRIS Inbox. If it isn't there, be careful.
- A notice is a request to explain. It is not a bill.
- Generic replies fail. Answer each question with a document that proves it.
- Ignoring a notice can lead to an order passed without hearing you.
- Audit, section 122 and section 111 cases are worth handing to a professional.
Should I reply myself, hire a professional, or wait?
For most people, the safe choice depends on the type of notice. Simple compliance notices can be handled yourself. Notices that question your income or assets need expert handling.
| Option | What it involves | Cost level | Risk | Best for |
|---|---|---|---|---|
| Reply yourself on IRIS | You read the notice, gather records and upload the reply | Your time only | Medium. Easy to miss a point or attach the wrong record | Section 114 (missed return), simple section 176 information requests |
| Hire a tax professional | A firm reviews the notice, builds the document file, replies and attends hearings | Professional fee (ask for a free quote) | Low. Replies are matched to the law and the facts | Section 122, 111, 177 audit, penalty and sales tax notices |
| Ignore or delay | No reply sent by the due date | Can become very costly | High. Ex-parte order and recovery action are possible | No one |
| Pay a "fixer" or agent who asks for cash | Someone promises to "settle" the notice off the record | Money paid with nothing to show for it | Very high. The case stays open and your data may be misused | No one |
Replying yourself: pros and cons
Doing it yourself works when the notice is simple. If FBR says you didn't file a return under section 114, the fix is usually to file the return and tell FBR you've done so.
- Pros: no fee, you control the timing, and you learn your own tax file.
- Cons: it's easy to misread what FBR wants, miss a deadline, or give information that opens new questions.
Hiring a professional: pros and cons
A tax professional is worth it when FBR is questioning numbers in your return, your bank credits or your assets. These replies need the right legal points as well as documents.
- Pros: correct reading of the section, an organized evidence file, representation at hearings, and appeal support if needed.
- Cons: there is a fee, and you still need to provide your records.
Our team at My Law Associates tax services handles notices, audits and appeals for salaried individuals, sole proprietors, AOPs and companies.
Is my FBR notice real or fake?
A genuine notice will appear in your IRIS Inbox, and you can verify its reference or barcode on the FBR website. If it came only by WhatsApp, SMS or a strange email, treat it as suspicious until checked.
Fake FBR papers do circulate. In 2026, FBR rejected a fake circular that claimed the Tax Year 2026 return deadline had moved to October 15. FBR said no extension was announced and the deadline stayed September 30 for individuals and AOPs.
How do I check a notice on IRIS and by barcode?
Log in to IRIS (iris.fbr.gov.pk), the FBR online account where you file returns and receive notices. Open your Inbox and look for a notice with the same section, tax year and reference number.
FBR's website also has an online notice and order verification service. You type in the reference or barcode number to see if it's genuine. A paper notice with no barcode or reference is a warning sign.
Under FBR's new faceless audit and assessment rules (SRO 1828(I)/2026), electronic notices must carry a DIN. A DIN is a Digital Identification Number, a unique code on each genuine notice and order.
Warning signs of a fake FBR notice
| Check | Genuine notice | Likely fake |
|---|---|---|
| IRIS Inbox | Same notice appears in your Inbox | Nothing in IRIS |
| Reference / barcode | Verifies on FBR's website | Missing or does not verify |
| DIN on faceless notices | Present | Missing |
| How it arrives | IRIS, official email or post | WhatsApp or SMS only, with a phone number to call |
| Payment | Tax is paid through a PSID (payment slip ID) and you get a CPR (payment receipt) | Asks for cash, bank transfer to a person, or a "settlement" |
| Login details | Never asks for passwords | Asks for your IRIS password, OTP or a link to log in |
What should I do with a fake notice?
Don't click any link and don't call the number in it. Check FBR's official website, where real circulars, orders and SROs are posted, and look for the official helpline on FBR's home page. If you've already shared your password, change it on IRIS straight away.
What type of FBR notice did I get?
The section number printed on the notice tells you what FBR wants. Most income tax notices cite the Income Tax Ordinance, 2001. Sales tax notices cite the Sales Tax Act, 1990 and are handled separately.
| Section | What it means | What FBR usually wants | Common reply mistake |
|---|---|---|---|
| 114(3)/(4) | You didn't file a return | File the return for that tax year | Writing a letter but not filing the return |
| 111 (including 111(1)) | A bank credit, asset or expense doesn't match your declared income | Source of the money, with proof | Explaining without documents such as gift deeds, loan papers or sale deeds |
| 176 | Request for specific information or records | Only the items listed | Sending your whole file instead of what was asked |
| 177 / 214D | Audit of your return | Books, bank statements, invoices, withholding certificates | Missing records for the audited year |
| 122(9) | Show cause notice: FBR may amend your assessment | Your explanation on each stated reason | Treating it as a bill and paying without replying |
| 182 | Penalty, for example for late or missing returns | Reasons and proof of compliance | Ignoring it because the return is now filed |
| 137 / 140 | Tax due after an order; recovery, including from bank accounts | Payment, or proof of appeal or stay | Waiting until the bank account is attached |
Notice vs order vs demand: what's the difference?
A notice asks you to explain. An order is the officer's decision after considering your reply, or after no reply. A demand asks you to pay tax that an order has created. Recovery action under section 140, such as collecting from your bank account, comes after a demand, not after a first notice.
How to reply to FBR notice on IRIS, step by step
All replies go through IRIS 2.0. The eFBR website is for information and verification only, so it can't take your reply.
- Day 0: Log in to IRIS with your CNIC (for individuals) or NTN (for companies and AOPs). Open the notice from the Inbox and save the PDF.
- Day 1–2: Note the section, tax year (for example, Tax Year 2025 covers 1 July 2024 to 30 June 2025), notice number and due date.
- Day 1–2: List every question or point raised. Number them.
- Day 3–7: Collect one document for each point. Check the Maloomaat portal, which shows the third-party data FBR holds on you, such as bank and property records.
- Day 7 onward: Write the reply and convert documents to clear, searchable PDFs.
- At least two days before the due date: Open the notice on IRIS, use the reply option, attach the letter and annexures, and submit.
- After submitting: Save the acknowledgement. Keep the notice, reply, attachments and acknowledgement in one folder.
What should the reply letter include?
Your reply should be short, factual and organized. Include:
- Your name, CNIC or NTN, and address
- Notice number, date, section and tax year
- A numbered answer for each point in the notice
- A list of annexures (Annex A, Annex B and so on)
- Your signature, or your authorized representative's
A simple reply matrix helps. For example: Point 1: Rs. credit in bank account in March. Our answer: loan from brother. Proof: Annex A, loan agreement and his bank transfer record.
How do I reply to a section 122 notice?
Answer each reason given in the notice with facts and documents, and ask for a hearing if needed. A section 122 notice reply is your chance to stop FBR from changing your assessment, so don't skip it.
Is a section 122 notice a tax demand?
No. Section 122 lets FBR amend (change) your tax assessment, but under section 122(9) it must first give you a chance to be heard. Tax becomes payable only after an amended assessment order and a demand. That order must state your amended income, the tax due, and how to appeal.
Are there time limits on section 122?
Yes. The law sets a limit on how many years back FBR can amend an assessment, and a limit on how long it has to finish after a show cause notice. The FBR note on the section 122 time limit explains the change made by the Finance Act 2021. Exact periods depend on the current text of the Ordinance and court rulings, so check the dates on your case with us before relying on a time-bar argument.
How do I reply to a section 177 audit notice?
Provide the books and records the notice lists, organized by the questions asked. An FBR audit notice under section 177 means the Commissioner wants to check your return in detail.
Why was my return picked for audit?
Returns can be picked by the Commissioner under section 177, by computer balloting under section 214C, or automatically under section 214D, for example for late filers. The Commissioner's section 177 power is separate from FBR's balloting power. Filing on time doesn't stop a selection.
What documents should I prepare?
Typical audit requests include bank statements, your wealth statement (the list of assets and liabilities filed with your return), withholding tax certificates, sales and purchase invoices, and the return itself. By business type, records often asked for include:
- IT companies and freelancers: foreign remittance proof, contracts and PSEB registration
- Energy and LPG: sales tax invoices, stock records and supplier documents
- Trading: purchase and sales invoices matched to bank entries
- Manufacturing: stock, production and raw material records
- Engineering and construction: contracts, bills and withholding tax certificates
How does faceless audit work in 2026?
Under SRO 1828(I)/2026, audit, assessment and quality control are handled by different officers, and the officer's identity is not shown. Notices carry a DIN, replies and evidence go through IRIS, and hearings are online e-hearings under section 227E. Section 111 cases are also reported to be moving into this faceless system.
How much time do I get to send my reply?
Use the due date printed on the notice. There is no single number of days for every notice, so read your notice carefully and mark the date.
Can I ask for more time?
Yes, you can request an adjournment (extension) in writing through IRIS before the due date. Give a real reason, such as waiting for bank statements. Approval is up to the officer, so don't assume it's granted.
What if the notice went to an old email or address?
A notice you never saw can still count as served. Keep your address, email and mobile number current on IRIS. If you find an old notice, act straight away and get advice.
What happens if I ignore an FBR notice?
The officer can pass an ex-parte order, meaning a decision made without hearing you. That can lead to a tax demand, penalties under section 182, and recovery action under section 140, including from your bank account.
If an order has already been passed, you can appeal first to the Commissioner Inland Revenue (Appeals), or CIR(A), and then to the Appellate Tribunal Inland Revenue (ATIR). Appeals have strict time limits counted from when you receive the order, so contact a professional quickly. Our legal and appeal services cover representation before FBR and appellate forums.
Common mistakes that make an FBR notice reply weak
Most weak replies fail for simple reasons that are easy to avoid.
- Generic replies: "All income is declared" doesn't answer a question about a specific bank credit.
- Missing annexures: every claim needs a document behind it.
- Revising a return mid-notice without advice: the timing of a revised return affects penalties and the notice itself.
- Replying through a link in an email: always open IRIS directly.
- Sharing your IRIS password or OTP: give a professional authorized representative access instead.
- Sending extra documents: share only what was asked for.
- Paying a fixer: it solves nothing and creates new risk.
How can I avoid FBR notices in future?
You can't stop every notice, but clean records make them rare and easy to answer. A few habits help:
- Keep your IRIS contact details current.
- Match withholding tax statements and bank data before filing.
- Check the Maloomaat portal for data FBR already holds on you.
- File on time to stay on the ATL (Active Taxpayers List).
- Keep invoices and bank records organized, or use bookkeeping support and FBR-compliant digital invoicing.
Our filer and income tax return services help you file correctly, which reduces the chance of a notice. We also run our own FBR-integrated Digital Invoice and POS system, compliant with S.R.O 350, for businesses that need it.
When should I get a tax professional to reply?
Get help when the notice is under section 122, 111, 177 or 182, involves large amounts, or follows an order. These are the cases where a weak reply costs the most.
My Law Associates has worked in Lahore since 2010. Our team of more than 25 professionals includes Chartered and Fellow Public Accountants, Cost and Management Accountants and law graduates. We serve more than 130 client organizations across energy, IT, trading, manufacturing, construction, travel and transport. We represent clients before field tax authorities, FBR, appellate forums and the Tariff Commission.
Our process is simple: we review the notice, list what FBR wants, build the document file, draft and upload the reply on IRIS, and attend hearings. We follow a privacy-first approach and ask only for the records your case needs. See all our services.
Frequently Asked Questions
How do I reply to an FBR notice online?
You reply through your IRIS account. Open the notice from your Inbox, use the reply option, attach your letter and documents, submit, and save the acknowledgement.
How do I check if an FBR notice is real or fake?
Check whether it appears in your IRIS Inbox. You can also verify the reference or barcode on FBR's website, and faceless notices should carry a DIN.
How many days do I have to reply to an FBR notice?
You have until the due date printed on the notice. It varies by notice, so read it carefully and reply at least two days early.
What is a section 122 notice and is it a tax demand?
It's a notice that FBR may amend your assessment, and it is not a tax demand. Tax is payable only after an amended order and a demand are issued.
What is a section 177 audit notice and why did I get one?
It's a notice that the Commissioner wants to audit your return. Returns can be selected even if filed on time, so prepare your books, bank statements and invoices.
What happens if I ignore an FBR notice?
FBR can pass an order without hearing you. That can lead to a tax demand, penalties and recovery from your bank account.
Does FBR send notices on WhatsApp?
Genuine notices appear in your IRIS Inbox. Treat any notice that arrives only on WhatsApp or SMS, or asks for cash or passwords, as suspicious.
Need help with this?
An FBR notice feels stressful, but a calm, well-documented reply sent on time puts you in a strong position. Book a free consultation with My Law Associates. Call 0334-4007652 or 042-35786746, email faisalfpa@gmail.com, or visit our office at Eden Heights, Jail Road, Lahore. Our team will review your case and handle the complete process for you.
This article is for general information. Every case is different; please consult our team before acting.
