1 Visit IRIS Portal
🔗 Go to: https://iris.fbr.gov.pk
2 Login to IRIS Portal
Enter your NTN and Password
3 Select Return Type
Click on "Income Tax Return" → then write
01-JUL-2024 - 30-JUN-2025
4 Manufacturing / Trading Account
On left sidebar Click on Business then
Manufacturing / Items. Then enter the value on
respective fields.
| Code |
Description |
Total Amount |
Amount Exempt from Tax / Subject to Fixed / Final Tax |
| 3004 |
Gross Domestic Sales / Services Fee |
0 |
0 |
| 3008 |
Gross Export Sales / Services Fee |
0 |
0 |
| 3011 |
Domestic Commission / Brokerage / Discount |
0 |
0 |
| 3012 |
Foreign Commission / Brokerage / Discount |
0 |
0 |
| 3070 |
Rebate / Duty Drawbacks |
0 |
0 |
| 3071 |
Salaries / Wages |
0 |
0 |
| 3073 |
Power |
0 |
0 |
| 3074 |
Gas |
0 |
0 |
| 3077 |
Repair / Maintenance |
0 |
0 |
| 3080 |
Insurance |
0 |
0 |
| 3081 |
Royalty |
0 |
0 |
| 3083 |
Other Direct Expenses |
0 |
0 |
| 3087 |
Accounting Amortisation |
0 |
0 |
| 3088 |
Accounting Depreciation |
0 |
0 |
✅ After entering values, click "Calculate"
5 Other Revenues
On left sidebar then Click on Other Revenues. Then
enter the value on respective fields.
| Code |
Description |
Total Amount |
Amount Exempt from Tax / Subject to Fixed / Final Tax |
| 3101 |
Fee for Technical / Professional Services |
0 |
0 |
| 3102 |
Fee for Other Services |
0 |
0 |
| 3106 |
Profit on Debt |
0 |
0 |
| 3107 |
Royalty |
0 |
0 |
| 3108 |
License / Franchise Fee |
0 |
0 |
| 3115 |
Accounting Gain on Sale of Intangibles |
0 |
0 |
| 3116 |
Accounting Gain on Sale of Assets |
0 |
0 |
| 3128 |
Others |
0 |
0 |
✅ After entering values, click "Calculate"
6 Management, Administrative &
Indirect Expenses
On left sidebar then Click on
Management, Adminstrative, Selling & Financial Expenses. Then enter the value on respective fields.
| Code |
Description |
Total Amount |
Amount Exempt from Tax / Subject to Fixed / Final Tax |
| 3151 |
Rent |
0 |
0 |
| 3152 |
Rates / Taxes / Cess |
0 |
0 |
| 3154 |
Salaries / Wages / Perquisites |
0 |
0 |
| 3155 |
Traveling / Conveyance / Vehicles |
0 |
0 |
| 3158 |
Electricity / Water / Gas |
0 |
0 |
| 3162 |
Communication |
0 |
0 |
| 3165 |
Repair / Maintenance |
0 |
0 |
| 3166 |
Stationery / Printing / Photocopies |
0 |
0 |
| 3168 |
Advertisement / Publicity / Promotion |
0 |
0 |
| 3170 |
Insurance |
0 |
0 |
| 3171 |
Professional Charges |
0 |
0 |
| 3172 |
Profit on Debt (Financial Charges) |
0 |
0 |
| 3174 |
Donation / Charity |
0 |
0 |
| 3178 |
Brokerage / Commission |
0 |
0 |
| 3180 |
Other Indirect Expenses |
0 |
0 |
| 3183 |
Directors Fee |
0 |
0 |
| 3185 |
Workers Profit Participation Fund |
0 |
0 |
| 3191 |
Provision for Doubtful / Bad Debts |
0 |
0 |
| 3192 |
Provision for Obsolete Stocks / Stores |
0 |
0 |
| 3193 |
Provision for Diminution in Investment |
0 |
0 |
| 3186 |
Irrecoverable Debts Written Off |
0 |
0 |
| 3187 |
Obsolete Stocks / Stores Written Off |
0 |
0 |
| 3195 |
Accounting (Loss) on Sale of Intangibles |
0 |
0 |
| 3196 |
Accounting (Loss) on Sale of Assets |
0 |
0 |
| 3197 |
Accounting Amortization |
0 |
0 |
| 3198 |
Accounting Depreciation |
0 |
0 |
✅ After entering values, click "Calculate"
7 Inadmissible Deductions
On left sidebar then Click on
Inadmissible / Admissible Deductions. Then enter the
value on respective fields.
| Code |
Description |
Total Amount |
Amount Exempt from Tax / Subject to Fixed / Final Tax |
| 3201 |
Provision for Doubtful Debts |
0 |
0 |
| 3202 |
Provision for Obsolete Stocks |
0 |
0 |
| 3203 |
Provision for Diminution in Value |
0 |
0 |
| 3204 |
Provision for Reserves / Funds |
0 |
0 |
| 3205 |
Cess / Rate / Tax Levied on Profits |
0 |
0 |
| 3206 |
Amount of Tax Deducted at Source |
0 |
0 |
| 3207 |
Payments Liable to Tax Not Deducted |
0 |
0 |
| 3208 |
Entertainment Expenditure |
0 |
0 |
| 3209 |
Contributions to Unrecognized Funds |
0 |
0 |
| 3210 |
Contributions to Funds |
0 |
0 |
| 3211 |
Fine / Penalty |
0 |
0 |
| 3212 |
Personal Expenditure |
0 |
0 |
| 3213 |
AOP to its Member |
0 |
0 |
| 3215 |
Expenditure Exceeding Limit |
0 |
0 |
| 3228 |
Expenditure Not Through Digital Mode |
0 |
0 |
| 3216 |
Salary Exceeding Limit |
0 |
0 |
| 3217 |
Capital Expenditure |
0 |
0 |
| 3218 |
Expenditure Attributable to Non-Business |
0 |
0 |
| 3220 |
Lease Rental Not Admissible |
0 |
0 |
| 3225 |
Tax Gain on Sale of Intangibles |
0 |
0 |
| 3226 |
Tax Gain on Sale of Assets |
0 |
0 |
| 322902 |
Utility Bills Exceeding Limit |
0 |
0 |
| 322904 |
Profit on Debit Inadmissible u/s 106A |
0 |
0 |
| 3230 |
Pre-Commencement Expenditure (Inadmissible) |
0 |
0 |
| 3234 |
Other Inadmissible Deductions |
0 |
0 |
✅ After entering values, click "Calculate"
8 Admissible Deductions & Tax
Depreciation
Stay on Inadmissible / Admissible Deductions section.
Scroll down to bottom you see
Admissible Deductions section. Enter the value on
respective fields.
| Code |
Description |
Total Amount |
Amount Exempt from Tax / Subject to Fixed / Final Tax |
| 3245 |
Accounting Gain on Intangibles |
0 |
0 |
| 3246 |
Accounting Gain on Assets |
0 |
0 |
| 3254 |
Other Admissible Deductions |
0 |
0 |
| 3255 |
Tax (Loss) on Sale of Intangibles |
0 |
0 |
| 3256 |
Tax (Loss) on Sale of Assets |
0 |
0 |
| 3247 |
Tax Amortization for Current Year |
0 |
0 |
| 3248 |
Tax Depreciation / Initial Allowance |
0 |
0 |
| 3250 |
Pre-Commencement Expenditure Adjustment |
0 |
0 |
✅ After entering values, click "Calculate"
9 Adjustmens
On left sidebar click on Adjustments section. Enter
the value on respective fields.
| Code |
Description |
Total Amount |
Amount Exempt from Tax / Subject to Fixed / Final Tax |
| 3270 |
Income / (Loss) from Business before adjustment of Admissible
Depreciation / Initial Allowance / Amortization for current /
previous years
|
0 |
0 |
✅ After entering values, click "Calculate"
10
Balance Sheet (Assets = Equity + Liabilities)
On left sidebar then click on
Business Assets / Equity / Liabilities section. Enter
the values based on your company's financial position.
📌 ASSETS
Enter the value for each asset field in the portal. If you don't
have a particular asset, leave it blank or enter 0.
-
Land (Code: 3301) — Enter the value of land owned
by the company
-
Building (Code: 3302) — Enter the value of all
buildings owned
-
Plant / Machinery / Equipment / Furniture (Code:
3303) — Enter the value of all plant, machinery, equipment, and
furniture
-
Motor Vehicle (Code: 3304) — Enter the value of
all motor vehicles owned
-
Intangible (Code: 3305) — Enter the value of
intangible assets (goodwill, patents, trademarks, etc.)
-
Pre-Commencement Expenditure (Code: 3306) — Enter
the value of expenses incurred before business commencement
-
Capital Work in Progress (Code: 3308) — Enter the
value of capital work in progress
-
Long Term Investments (Code: 3311) — Enter the
value of long-term investments
-
Advances / Deposits / Prepayments (Code: 3312) —
Enter the value of advances, deposits, and prepayments
-
Trade Debtors / Receivables (Code: 3313) — Enter
the value of trade debtors and receivables
-
Inventories (Code: 3314) — Enter the value of
inventories
-
Stocks / Stores / Spares (Code: 3315) — Enter the
value of stocks, stores, and spares
-
Short Term Investments (Code: 3316) — Enter the
value of short-term investments
-
Short Term Advances / Deposits / Prepayments
(Code: 3317) — Enter the value of short-term advances, deposits,
and prepayments
-
Current Portion of Long Term Investments (Code:
3318) — Enter the current portion of long-term investments
-
Cash / Cash Equivalents (Code: 3319) — Enter the
value of cash and cash equivalents
-
Other Assets (Code: 3348) — Enter the value of
any other assets not listed above
✅ Total Assets (Code: 3349) will be
auto-calculated by the portal.
📌 EQUITY
Enter the value for each equity field in the portal.If you don't
have a particular equity, leave it blank or enter 0
-
Authorized Capital (Code: 3351) — Enter the total
authorized capital of your company as per registration documents
-
Issued, Subscribed & Paid up capital (Code:
3352) — Enter the total paid-up capital of your company as per
SECP records
-
Share Deposit Money (Code: 3353) — Enter the
share deposit money
-
Capital Reserves (Code: 3361) — Enter the value
of capital reserves
-
Revenue Reserves (Code: 3362) — Enter the value
of revenue reserves
-
Funds (Code: 3363) — Enter the value of funds
-
Accumulated Profits (Code: 3364) — Enter the
total accumulated profit from all previous years
-
Revaluation Surplus (Code: 3365) — Enter the
revaluation surplus
📌 LIABILITIES
Enter the value for each liability field in the portal. If you don't
have a particular liability, leave it blank or enter
0
-
Long Term Borrowings / Debt / Loan (Code: 3371) —
Enter the value of long-term borrowings and loans
-
Liabilities against Assets subject to Finance Lease
(Code: 3372) — Enter liabilities against finance lease assets
-
Deferred Liabilities (Code: 3373) — Enter the
value of deferred liabilities
-
Provisions / Contingencies (Code: 3374) — Enter
the value of provisions and contingencies
-
Short Term Borrowings / Debt / Loan (Code: 3381)
— Enter the value of short-term borrowings and loans
-
Current Portion of Long Term Liabilities (Code:
3382) — Enter the current portion of long-term liabilities
-
Advances / Deposits / Accrued Expenses (Code:
3383) — Enter the value of advances, deposits, and accrued
expenses
-
Trade Creditors / Payables (Code: 3384) — Enter
the value of trade creditors and payables
-
Other Liabilities (Code: 3398) — Enter the value
of any other liabilities not listed above
✅ Total Equity / Liabilities (Code: 3399) will be
auto-calculated by the portal.
⚠️ IMPORTANT BALANCING RULE
Total Assets (3349) must equal
Total Equity / Liabilities (3399)
✅ After entering all values, click "Calculate" to
auto-balance.
✅ After entering all values, click "Calculate"
11 Deductible Allowances
On left sidebar Click on
Tax Chargeable / Payemnts then
Deductible Allowances. Then enter the value on
respective fields.
| Code |
Description |
Total |
| 9002 |
Workers Welfare Fund u/s 60A |
0 |
✅ After entering values, click "Calculate"
12
Tax Credit
On left sidebar Click on Tax Credit. Then enter the
value on respective fields.
| Code |
Description |
Eligible Amount |
| 9311 |
Tax Credit for Charitable Donations |
0 |
| 931901 |
Tax Credit for Certain Persons (Coal Mining Projects,
Startups) u/s 65F
|
0 |
✅ After entering values, click "Calculate"
13
Export Schemes (u/s 154A)
On left sidebar click on
Fixed / Final Tax section.
📌 Important Rules:
• If PSEB Registered = Yes: Use Code
64060290 (0.25%) → Taxable Amount Value
• If PSEB Registered = No: Use Code
64060285 (1%) → Taxable Amount Value
• Enter the
Withholding Tax already deducted by bank on Gross Export
Sales
in the Tax Collected/Deducted column
• Leave the other scheme code BLANK
✅ After entering values, click "Calculate"
14 Tax Computations & Advance
Adjustments
On left sidebar Click on Computation. Then enter the
value on respective fields.
| Code |
Description |
Total Amount |
| 923173 |
Accounting Profit / Tax Chargeable u/s 113C @17% |
0 |
| 9201 |
Withholding Income Tax |
0 |
| 9202 |
Advance Income Tax |
0 |
| 92022 |
Advance Income Tax u/s 147(A) |
0 |
| 92021 |
Advance Income Tax u/s 147(5B) |
0 |
✅ After entering values, click "Calculate"
15Tax Computation Summary (Verify
with IRIS Portal)
Stay on Computations section on IRIS Portal
Compare the values shown on IRIS portal with the values below:
| Code |
Description |
Total Amount |
| 920000 |
Normal Income Tax |
0 |
| 920100 |
FINAL/ FIXED/ MINIMUM/ AVERAGE/ RELEVANT/ REDUCED INCOME TAX
|
0 |
| 923161 |
Turnover / Tax Chargeable u/s 113 @ 1.25% |
0 |
| 923194 |
DIFFERENCE OF MINIMUM TAX CHARGEABLE U/S 113 |
0 |
| 9200 |
Tax Chargeable |
0 |
| 9203 |
Admitted Income Tax (Payable) |
0 |
| 9210 |
Refundable Income Tax |
0 |
✅ If values match → Your tax calculation is correct
⚠️ If values do not match → Review your entries and
recalculate
16
Company Director Information
On top bar of form click Company Director option.
⚠️ Important: You need to enter company all Directors
information.
| Field |
What to Enter |
| CNIC |
Enter the CNIC number of the director (e.g., 12345-6789012-3)
|
| Name |
Enter the full name of the director |
| % in Capital (SECP) |
Enter the percentage of capital the director holds as per SECP
records
|
| Capital Amount Held |
Enter the actual capital amount the director holds in the
company
|
⚠️ Important: After entering director information,
click "Add" then click "Save"
17
Attach Final Accounts & Statements
On top bar of form, click on Attachment option.
| Section |
What to Upload |
| Final Accounts (3000) |
Upload your company's final accounts file (PDF/Excel) |
|
Manufacturing & Trading / Profit & Loss
(9230)
|
Upload your manufacturing & trading / profit & loss
account statements file (PDF/Excel)
|
✅ After uploading files, click "Save"
18
Attributes Configuration
On top bar of form Click on
Attribute option.
| Field |
What to Select |
| Resident Status |
Select Resident if company is Pakistani
based, or Non-Resident if foreign based
|
| Business Sector-1 |
Select
Services / Service Provider - Information
Technology
for IT companies
|
✅ After selecting, click "Save"
19 Generate PSID, Save & Submit
Step 19.1: Go to
Tax Chargeable/Payments → Computation
Step 19.2: Find
Code 9203 (Admitted Income Tax)
Step 19.3: Click on the
"Prepare PSID" button next to it
Step 19.4: PSID will be generated automatically. Save
or print it for your records.
Step 19.5: Click the "Save" button
on top of the page
Step 19.6: Click the "Submit" button
on top of the page
Step 19.7: Confirm Submission
After clicking
"Submit", the portal will ask for
confirmation:
-
Enter the Name of a higher authority person
(Director / CEO / Authorized Representative)
- Enter their CNIC number
- Enter your IRIS Portal PIN
Important: PSID is valid for limited time. Generate
PSID only when you are ready to make the payment.
After Submission:
If Code 9203 amount is greater than 0, use the PSID
to pay your tax via Bank, or mobile wallet (JazzCash/EasyPaisa).
After successful submission,
download the acknowledgment receipt
and save it for your records.