FILER GUIDE ยท SECTION 114(6)
How to Revise Your Income Tax Return in Pakistan (IRIS 2026)
What the 60-day window means, when you need approval, and the step-by-step revision process in IRIS.
Can you revise a return you have already filed?
Yes. If you spot a mistake after filing, such as missed income, a wrong deduction or a wealth statement that does not reconcile, section 114(6) of the Income Tax Ordinance lets you file a revised return through your IRIS account. How easy it is depends on timing.
The 60-day rule
- Within 60 days of filing the original return: published tax guides say you can revise on your own, with no prior approval, and state your reasons.
- After 60 days: you apply to the Commissioner Inland Revenue with reasons and evidence. Some guides report that approval is treated as granted if no decision is made within 60 days of the request.
Rules on time limits and approval differ between guides and can change with each Finance Act, so confirm the current position on the FBR website or with a tax adviser.
Steps to revise your return in IRIS
- Log in to IRIS at iris.fbr.gov.pk.
- Open the Declaration menu and choose the revised return option for the tax year.
- Correct only the figures that need changing, in every tab they affect.
- Update your wealth statement and reconciliation so they match the new income.
- In the Content tab, write the reason for the revision and attach supporting documents.
- If extra tax is due, generate a PSID, pay it, and attach the payment receipt.
- Submit, then save the acknowledgement for your records.
Before you revise: a quick checklist
- Write down exactly what was wrong and why (a clear reason speeds up approval).
- Gather proof: employer tax certificate, bank profit certificates, property or vehicle documents.
- Recompute your tax on the correct figures, for example with our salary tax calculator for salaried income.
- Check whether you are on the Active Taxpayer List afterwards with our ATL status guide.
If the revise option does not work
Users sometimes report that the revision option is missing or slow on the portal. Take dated screenshots of the steps and any error message, keep your documents ready, and contact your tax office or a tax professional. The time limit keeps running while you wait, so do not delay.
Frequently asked questions
Can I revise my income tax return after filing it in Pakistan?
Yes. Section 114(6) of the Income Tax Ordinance allows a filed return to be revised. According to published tax guides, you can revise within 60 days of filing the original return without prior approval, and after that you need the Commissioner’s approval. Check the Ordinance or FBR for the current rule.
What happens if the 60 days have passed?
Published guides say you apply to the Commissioner Inland Revenue with your reasons and evidence. Some guides report that approval is treated as granted if the Commissioner does not decide within 60 days. Confirm this with FBR or a tax adviser before relying on it.
Do I need to update my wealth statement when I revise?
Yes. Your wealth statement and reconciliation should match the revised income figures, so update them in the same revision.
Do I have to pay extra tax when I revise?
If the revision increases your tax, the additional tax is payable. Generate a PSID in IRIS, pay it, and attach the payment receipt before you submit.
What if the revise option is not working on IRIS?
Take dated screenshots of the attempt and the error, keep your documents ready, and contact your tax office or a tax professional. The filing clock keeps running while you wait.