Registry entry

Pakistan FBR Annex-B — Manufacturing / Trading / Profit & Loss Account

The Federal Board of Revenue's (FBR) official 'Manual Return' workbook for individuals, Tax Year 2024 edition, worksheet 'Annex-B' — "Manufacturing / Trading / Profit & Loss Account (including Revenues subject to Final / Fixed Tax)", the business income-statement schedule for an individual taxpayer's business (Manufacturing/Trading Profit & Loss, prior-year unadjusted business-loss carry-forward, and a business-specific Statement of Affairs / Balance Sheet), filed one instance per business per the source form's own instruction ("Separate form should be filled for each business"). This is the seventh schema authored from this same nine-worksheet workbook, alongside the already-modelled 'IND (PROP-CG-OS)' (Form IT-1B, `pk/fbr/annual-individual-income-tax-return-it-1b`), 'IND (BUS PLUS)' (Form IT-2, `pk/fbr/annual-individual-income-tax-return-it-2`), 'Annex-A' (`pk/fbr/annexure-a-adjustable-tax`), and 'Wealth Statement' (`pk/fbr/wealth-statement`) worksheets. Like Annex-A, this worksheet's own single `dataValidations` rule validates every Profit & Loss row uniformly — including the headline "Cost of Sales / Services", "Gross Profit / (Loss)", "Other Revenues", "Management, Administrative, Selling & Financial Expenses", and "Accounting Profit / (Loss)" computed subtotals themselves — a materially different shape from the IT-1B/IT-2/Wealth Statement siblings, where the equivalent computed-total rows were confirmed, by the absence of a numeric-entry validation rule, to be excluded. This version therefore models every Profit & Loss line (Sr. 1–45), each split into its own Total Amount / Amount Subject to Final Tax / Amount Subject to Normal Tax figures, as an individually reportable field, following the same convention already established for Annex-A. Two further, worksheet-specific structural findings are disclosed: the prior-year unadjusted business-loss carry-forward section (Sr. 46–52) skips Sr. 49 entirely (2018 is absent between 2017 and 2019, the same 'later insertion/removal, not renumbered' pattern already seen in the Wealth Statement's own roman-numeral skip and in Annex-A's own Sr. 7 skip), and the worksheet's trailing Statement of Affairs / Balance Sheet section (Sr. 53–63) is governed by a raw-XML `` that collapses two of the section's own three amount columns into a single block spanning all eleven rows, leaving only column G as a genuine per-row entry cell — modelled here, disclosed rather than silently normalized to the P&L section's own three-column shape. This document opens no new vertical for Pakistan (Taxes was already opened by `pk/fbr/annual-individual-income-tax-return-it-1b`); it is this workbook's seventh companion schema. Annexes C through F remain this workbook's own disclosed, open backlog for a future cycle. This document describes the form only; it does not submit anything on the filer's behalf, and does not imply endorsement by the Islamic Republic of Pakistan or the Federal Board of Revenue. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of Pakistan.

Registry entry

pk/fbr/annexure-b-manufacturing-trading-profit-loss-account

Jurisdiction
Pakistan · national
Version
1.0.0
Verification
draft
Authority
Federal Board of Revenue

Authoritative source FBR 'Manual Return' workbook for individuals, Tax Year 2024 edition, worksheet 'Annex-B' — "Manufacturing / Trading / Profit & Loss Account (including Revenues subject to Final / Fixed Tax)"

Machine access

Schema document
registry/pk/fbr/annexure-b-manufacturing-trading-profit-loss-account/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/pk/fbr/annexure-b-manufacturing-trading-profit-loss-account/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

157 fields, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Fields

  • taxpayerName string required

    Full name of the individual taxpayer this Annex-B business schedule belongs to. On this worksheet the cell is populated by an internal formula pulling from the 'IND (BUS PLUS)' (Form IT-2) worksheet in the same workbook, confirming this Annex is meant to be filed together with that return.

  • taxpayerCnic string required

    Taxpayer's 13-digit Computerized National Identity Card (CNIC) number, issued by NADRA. Like the Name field, this cell is formula-linked to the 'IND (BUS PLUS)' worksheet rather than independently entered.

    pattern
  • taxpayerNtn string optional

    Taxpayer's National Tax Number (NTN). This worksheet's own single dataValidation rule (type "whole", operator "greaterThanOrEqual", formula1 0) covers this cell (G5) as well as its page-2 continuation-header counterpart (G59), constraining it to a non-negative whole number. Modelled as optional because this worksheet's own page-1 label reads unstarred "NTN", even though the page-2 continuation header for the identical field reads starred "NTN*" — an internal labelling inconsistency within this same worksheet, disclosed rather than silently resolved in either direction.

    range: 0–∞
  • taxYear string required

    The tax year this Annex-B business schedule covers, e.g. "2024". This source is itself the Tax Year 2024 edition of the Manual Return workbook; the value is pre-filled identically on both this worksheet's page-1 and page-2 continuation headers.

  • businessName string required

    Name of the business this Manufacturing/Trading Profit & Loss account and Statement of Affairs belong to. The source form's own instruction directly beneath the worksheet title states "Separate form should be filled for each business" — i.e. a taxpayer with more than one business files one Annex-B instance per business.

  • netRevenueTotal number optional

    Sr. 1, Code 3029 — "Net Revenue (excluding Sales Tax, Federal Excise, Brokerage, Commission, Discount, Freight Outward) [2-3]" — total amount (column E).

    range: 0–∞
  • netRevenueFinalTax number optional

    Sr. 1, Code 3029 — "Net Revenue (excluding Sales Tax, Federal Excise, Brokerage, Commission, Discount, Freight Outward) [2-3]" — amount subject to Final Tax (column F).

    range: 0–∞
  • netRevenueNormalTax number optional

    Sr. 1, Code 3029 — "Net Revenue (excluding Sales Tax, Federal Excise, Brokerage, Commission, Discount, Freight Outward) [2-3]" — amount subject to Normal Tax (column G).

    range: 0–∞
  • grossRevenueTotal number optional

    Sr. 2, Code 3009 — "Gross Revenue (excluding Sales Tax, Federal Excise)" — total amount (column E).

    range: 0–∞
  • grossRevenueFinalTax number optional

    Sr. 2, Code 3009 — "Gross Revenue (excluding Sales Tax, Federal Excise)" — amount subject to Final Tax (column F).

    range: 0–∞
  • grossRevenueNormalTax number optional

    Sr. 2, Code 3009 — "Gross Revenue (excluding Sales Tax, Federal Excise)" — amount subject to Normal Tax (column G).

    range: 0–∞
  • sellingExpensesTotal number optional

    Sr. 3, Code 3019 — "Selling Expenses (Freight Outward, Brokerage, Commission, Discount, etc.)" — total amount (column E).

    range: 0–∞
  • sellingExpensesFinalTax number optional

    Sr. 3, Code 3019 — "Selling Expenses (Freight Outward, Brokerage, Commission, Discount, etc.)" — amount subject to Final Tax (column F).

    range: 0–∞
  • sellingExpensesNormalTax number optional

    Sr. 3, Code 3019 — "Selling Expenses (Freight Outward, Brokerage, Commission, Discount, etc.)" — amount subject to Normal Tax (column G).

    range: 0–∞
  • costOfSalesServicesTotal number optional

    Sr. 4, Code 3030 — "Cost of Sales / Services [(sum of 5 to 15)-16]" — total amount (column E).

    range: 0–∞
  • costOfSalesServicesFinalTax number optional

    Sr. 4, Code 3030 — "Cost of Sales / Services [(sum of 5 to 15)-16]" — amount subject to Final Tax (column F).

    range: 0–∞
  • costOfSalesServicesNormalTax number optional

    Sr. 4, Code 3030 — "Cost of Sales / Services [(sum of 5 to 15)-16]" — amount subject to Normal Tax (column G).

    range: 0–∞
  • openingStockTotal number optional

    Sr. 5, Code 3039 — "Opening Stock" — total amount (column E).

    range: 0–∞
  • openingStockFinalTax number optional

    Sr. 5, Code 3039 — "Opening Stock" — amount subject to Final Tax (column F).

    range: 0–∞
  • openingStockNormalTax number optional

    Sr. 5, Code 3039 — "Opening Stock" — amount subject to Normal Tax (column G).

    range: 0–∞
  • netPurchasesTotal number optional

    Sr. 6, Code 3059 — "Net Purchases (excluding Sales Tax, Federal Excise)" — total amount (column E).

    range: 0–∞
  • netPurchasesFinalTax number optional

    Sr. 6, Code 3059 — "Net Purchases (excluding Sales Tax, Federal Excise)" — amount subject to Final Tax (column F).

    range: 0–∞
  • netPurchasesNormalTax number optional

    Sr. 6, Code 3059 — "Net Purchases (excluding Sales Tax, Federal Excise)" — amount subject to Normal Tax (column G).

    range: 0–∞
  • salariesWagesCostTotal number optional

    Sr. 7, Code 3071 — "Salaries / Wages" — total amount (column E).

    range: 0–∞
  • salariesWagesCostFinalTax number optional

    Sr. 7, Code 3071 — "Salaries / Wages" — amount subject to Final Tax (column F).

    range: 0–∞
  • salariesWagesCostNormalTax number optional

    Sr. 7, Code 3071 — "Salaries / Wages" — amount subject to Normal Tax (column G).

    range: 0–∞
  • fuelTotal number optional

    Sr. 8, Code 3072 — "Fuel" — total amount (column E).

    range: 0–∞
  • fuelFinalTax number optional

    Sr. 8, Code 3072 — "Fuel" — amount subject to Final Tax (column F).

    range: 0–∞
  • fuelNormalTax number optional

    Sr. 8, Code 3072 — "Fuel" — amount subject to Normal Tax (column G).

    range: 0–∞
  • powerTotal number optional

    Sr. 9, Code 3073 — "Power" — total amount (column E).

    range: 0–∞
  • powerFinalTax number optional

    Sr. 9, Code 3073 — "Power" — amount subject to Final Tax (column F).

    range: 0–∞
  • powerNormalTax number optional

    Sr. 9, Code 3073 — "Power" — amount subject to Normal Tax (column G).

    range: 0–∞
  • gasTotal number optional

    Sr. 10, Code 3074 — "Gas" — total amount (column E).

    range: 0–∞
  • gasFinalTax number optional

    Sr. 10, Code 3074 — "Gas" — amount subject to Final Tax (column F).

    range: 0–∞
  • gasNormalTax number optional

    Sr. 10, Code 3074 — "Gas" — amount subject to Normal Tax (column G).

    range: 0–∞
  • storesSparesTotal number optional

    Sr. 11, Code 3076 — "Stores / Spares" — total amount (column E).

    range: 0–∞
  • storesSparesFinalTax number optional

    Sr. 11, Code 3076 — "Stores / Spares" — amount subject to Final Tax (column F).

    range: 0–∞
  • storesSparesNormalTax number optional

    Sr. 11, Code 3076 — "Stores / Spares" — amount subject to Normal Tax (column G).

    range: 0–∞
  • repairMaintenanceCostTotal number optional

    Sr. 12, Code 3077 — "Repair / Maintenance" — total amount (column E).

    range: 0–∞
  • repairMaintenanceCostFinalTax number optional

    Sr. 12, Code 3077 — "Repair / Maintenance" — amount subject to Final Tax (column F).

    range: 0–∞
  • repairMaintenanceCostNormalTax number optional

    Sr. 12, Code 3077 — "Repair / Maintenance" — amount subject to Normal Tax (column G).

    range: 0–∞
  • otherDirectExpensesTotal number optional

    Sr. 13, Code 3083 — "Other Direct Expenses" — total amount (column E).

    range: 0–∞
  • otherDirectExpensesFinalTax number optional

    Sr. 13, Code 3083 — "Other Direct Expenses" — amount subject to Final Tax (column F).

    range: 0–∞
  • otherDirectExpensesNormalTax number optional

    Sr. 13, Code 3083 — "Other Direct Expenses" — amount subject to Normal Tax (column G).

    range: 0–∞
  • accountingAmortizationCostTotal number optional

    Sr. 14, Code 3087 — "Accounting Amortization" — total amount (column E).

    range: 0–∞
  • accountingAmortizationCostFinalTax number optional

    Sr. 14, Code 3087 — "Accounting Amortization" — amount subject to Final Tax (column F).

    range: 0–∞
  • accountingAmortizationCostNormalTax number optional

    Sr. 14, Code 3087 — "Accounting Amortization" — amount subject to Normal Tax (column G).

    range: 0–∞
  • accountingDepreciationCostTotal number optional

    Sr. 15, Code 3088 — "Accounting Depreciation" — total amount (column E).

    range: 0–∞
  • accountingDepreciationCostFinalTax number optional

    Sr. 15, Code 3088 — "Accounting Depreciation" — amount subject to Final Tax (column F).

    range: 0–∞
  • accountingDepreciationCostNormalTax number optional

    Sr. 15, Code 3088 — "Accounting Depreciation" — amount subject to Normal Tax (column G).

    range: 0–∞
  • closingStockTotal number optional

    Sr. 16, Code 3099 — "Closing Stock" — total amount (column E).

    range: 0–∞
  • closingStockFinalTax number optional

    Sr. 16, Code 3099 — "Closing Stock" — amount subject to Final Tax (column F).

    range: 0–∞
  • closingStockNormalTax number optional

    Sr. 16, Code 3099 — "Closing Stock" — amount subject to Normal Tax (column G).

    range: 0–∞
  • grossProfitLossTotal number optional

    Sr. 17, Code 3100 — "Gross Profit / (Loss) [1-4]" — total amount (column E).

    range: 0–∞
  • grossProfitLossFinalTax number optional

    Sr. 17, Code 3100 — "Gross Profit / (Loss) [1-4]" — amount subject to Final Tax (column F).

    range: 0–∞
  • grossProfitLossNormalTax number optional

    Sr. 17, Code 3100 — "Gross Profit / (Loss) [1-4]" — amount subject to Normal Tax (column G).

    range: 0–∞
  • otherRevenuesTotal number optional

    Sr. 18, Code 3129 — "Other Revenues [Sum of 19 to 22]" — total amount (column E).

    range: 0–∞
  • otherRevenuesFinalTax number optional

    Sr. 18, Code 3129 — "Other Revenues [Sum of 19 to 22]" — amount subject to Final Tax (column F).

    range: 0–∞
  • otherRevenuesNormalTax number optional

    Sr. 18, Code 3129 — "Other Revenues [Sum of 19 to 22]" — amount subject to Normal Tax (column G).

    range: 0–∞
  • accountingGainSaleIntangiblesTotal number optional

    Sr. 19, Code 3115 — "Accounting Gain on Sale of Intangibles" — total amount (column E).

    range: 0–∞
  • accountingGainSaleIntangiblesFinalTax number optional

    Sr. 19, Code 3115 — "Accounting Gain on Sale of Intangibles" — amount subject to Final Tax (column F).

    range: 0–∞
  • accountingGainSaleIntangiblesNormalTax number optional

    Sr. 19, Code 3115 — "Accounting Gain on Sale of Intangibles" — amount subject to Normal Tax (column G).

    range: 0–∞
  • accountingGainSaleAssetsTotal number optional

    Sr. 20, Code 3116 — "Accounting Gain on Sale of Assets" — total amount (column E).

    range: 0–∞
  • accountingGainSaleAssetsFinalTax number optional

    Sr. 20, Code 3116 — "Accounting Gain on Sale of Assets" — amount subject to Final Tax (column F).

    range: 0–∞
  • accountingGainSaleAssetsNormalTax number optional

    Sr. 20, Code 3116 — "Accounting Gain on Sale of Assets" — amount subject to Normal Tax (column G).

    range: 0–∞
  • otherRevenueOthersTotal number optional

    Sr. 21, Code 3128 — "Others" — total amount (column E).

    range: 0–∞
  • otherRevenueOthersFinalTax number optional

    Sr. 21, Code 3128 — "Others" — amount subject to Final Tax (column F).

    range: 0–∞
  • otherRevenueOthersNormalTax number optional

    Sr. 21, Code 3128 — "Others" — amount subject to Normal Tax (column G).

    range: 0–∞
  • shareUntaxedIncomeAopTotal number optional

    Sr. 22, Code 3131 — "Share in untaxed Income from AOP" — total amount (column E).

    range: 0–∞
  • shareUntaxedIncomeAopFinalTax number optional

    Sr. 22, Code 3131 — "Share in untaxed Income from AOP" — amount subject to Final Tax (column F).

    range: 0–∞
  • shareUntaxedIncomeAopNormalTax number optional

    Sr. 22, Code 3131 — "Share in untaxed Income from AOP" — amount subject to Normal Tax (column G).

    range: 0–∞
  • shareTaxedIncomeAopTotal number optional

    Sr. 23, Code 3141 — "Share in Taxed Income from AOP" — total amount (column E).

    range: 0–∞
  • shareTaxedIncomeAopFinalTax number optional

    Sr. 23, Code 3141 — "Share in Taxed Income from AOP" — amount subject to Final Tax (column F).

    range: 0–∞
  • shareTaxedIncomeAopNormalTax number optional

    Sr. 23, Code 3141 — "Share in Taxed Income from AOP" — amount subject to Normal Tax (column G).

    range: 0–∞
  • managementAdminSellingFinancialExpensesTotal number optional

    Sr. 24, Code 3199 — "Management, Administrative, Selling & Financial Expenses [Sum of 25 to 44]" — total amount (column E).

    range: 0–∞
  • managementAdminSellingFinancialExpensesFinalTax number optional

    Sr. 24, Code 3199 — "Management, Administrative, Selling & Financial Expenses [Sum of 25 to 44]" — amount subject to Final Tax (column F).

    range: 0–∞
  • managementAdminSellingFinancialExpensesNormalTax number optional

    Sr. 24, Code 3199 — "Management, Administrative, Selling & Financial Expenses [Sum of 25 to 44]" — amount subject to Normal Tax (column G).

    range: 0–∞
  • rentTotal number optional

    Sr. 25, Code 3151 — "Rent" — total amount (column E).

    range: 0–∞
  • rentFinalTax number optional

    Sr. 25, Code 3151 — "Rent" — amount subject to Final Tax (column F).

    range: 0–∞
  • rentNormalTax number optional

    Sr. 25, Code 3151 — "Rent" — amount subject to Normal Tax (column G).

    range: 0–∞
  • ratesTaxesCessTotal number optional

    Sr. 26, Code 3152 — "Rates / Taxes / Cess" — total amount (column E).

    range: 0–∞
  • ratesTaxesCessFinalTax number optional

    Sr. 26, Code 3152 — "Rates / Taxes / Cess" — amount subject to Final Tax (column F).

    range: 0–∞
  • ratesTaxesCessNormalTax number optional

    Sr. 26, Code 3152 — "Rates / Taxes / Cess" — amount subject to Normal Tax (column G).

    range: 0–∞
  • salariesWagesPerquisitesBenefitsTotal number optional

    Sr. 27, Code 3154 — "Salaries / Wages / Perquisites / Benefits" — total amount (column E).

    range: 0–∞
  • salariesWagesPerquisitesBenefitsFinalTax number optional

    Sr. 27, Code 3154 — "Salaries / Wages / Perquisites / Benefits" — amount subject to Final Tax (column F).

    range: 0–∞
  • salariesWagesPerquisitesBenefitsNormalTax number optional

    Sr. 27, Code 3154 — "Salaries / Wages / Perquisites / Benefits" — amount subject to Normal Tax (column G).

    range: 0–∞
  • travelingConveyanceVehiclesTotal number optional

    Sr. 28, Code 3155 — "Traveling / Conveyance / Vehicles Running / Maintenance" — total amount (column E).

    range: 0–∞
  • travelingConveyanceVehiclesFinalTax number optional

    Sr. 28, Code 3155 — "Traveling / Conveyance / Vehicles Running / Maintenance" — amount subject to Final Tax (column F).

    range: 0–∞
  • travelingConveyanceVehiclesNormalTax number optional

    Sr. 28, Code 3155 — "Traveling / Conveyance / Vehicles Running / Maintenance" — amount subject to Normal Tax (column G).

    range: 0–∞
  • electricityWaterGasTotal number optional

    Sr. 29, Code 3158 — "Electricity / Water / Gas" — total amount (column E).

    range: 0–∞
  • electricityWaterGasFinalTax number optional

    Sr. 29, Code 3158 — "Electricity / Water / Gas" — amount subject to Final Tax (column F).

    range: 0–∞
  • electricityWaterGasNormalTax number optional

    Sr. 29, Code 3158 — "Electricity / Water / Gas" — amount subject to Normal Tax (column G).

    range: 0–∞
  • communicationTotal number optional

    Sr. 30, Code 3162 — "Communication" — total amount (column E).

    range: 0–∞
  • communicationFinalTax number optional

    Sr. 30, Code 3162 — "Communication" — amount subject to Final Tax (column F).

    range: 0–∞
  • communicationNormalTax number optional

    Sr. 30, Code 3162 — "Communication" — amount subject to Normal Tax (column G).

    range: 0–∞
  • repairMaintenanceIndirectTotal number optional

    Sr. 31, Code 3165 — "Repair / Maintenance" — total amount (column E).

    range: 0–∞
  • repairMaintenanceIndirectFinalTax number optional

    Sr. 31, Code 3165 — "Repair / Maintenance" — amount subject to Final Tax (column F).

    range: 0–∞
  • repairMaintenanceIndirectNormalTax number optional

    Sr. 31, Code 3165 — "Repair / Maintenance" — amount subject to Normal Tax (column G).

    range: 0–∞
  • stationeryPrintingPhotocopiesTotal number optional

    Sr. 32, Code 3166 — "Stationery / Printing / Photocopies / Office Supplies" — total amount (column E).

    range: 0–∞
  • stationeryPrintingPhotocopiesFinalTax number optional

    Sr. 32, Code 3166 — "Stationery / Printing / Photocopies / Office Supplies" — amount subject to Final Tax (column F).

    range: 0–∞
  • stationeryPrintingPhotocopiesNormalTax number optional

    Sr. 32, Code 3166 — "Stationery / Printing / Photocopies / Office Supplies" — amount subject to Normal Tax (column G).

    range: 0–∞
  • advertisementPublicityPromotionTotal number optional

    Sr. 33, Code 3168 — "Advertisement / Publicity / Promotion" — total amount (column E).

    range: 0–∞
  • advertisementPublicityPromotionFinalTax number optional

    Sr. 33, Code 3168 — "Advertisement / Publicity / Promotion" — amount subject to Final Tax (column F).

    range: 0–∞
  • advertisementPublicityPromotionNormalTax number optional

    Sr. 33, Code 3168 — "Advertisement / Publicity / Promotion" — amount subject to Normal Tax (column G).

    range: 0–∞
  • insuranceTotal number optional

    Sr. 34, Code 3170 — "Insurance" — total amount (column E).

    range: 0–∞
  • insuranceFinalTax number optional

    Sr. 34, Code 3170 — "Insurance" — amount subject to Final Tax (column F).

    range: 0–∞
  • insuranceNormalTax number optional

    Sr. 34, Code 3170 — "Insurance" — amount subject to Normal Tax (column G).

    range: 0–∞
  • professionalChargesTotal number optional

    Sr. 35, Code 3171 — "Professional Charges" — total amount (column E).

    range: 0–∞
  • professionalChargesFinalTax number optional

    Sr. 35, Code 3171 — "Professional Charges" — amount subject to Final Tax (column F).

    range: 0–∞
  • professionalChargesNormalTax number optional

    Sr. 35, Code 3171 — "Professional Charges" — amount subject to Normal Tax (column G).

    range: 0–∞
  • profitOnDebtFinancialChargesTotal number optional

    Sr. 36, Code 3172 — "Profit on Debt (Financial Charges / Markup / Interest)" — total amount (column E).

    range: 0–∞
  • profitOnDebtFinancialChargesFinalTax number optional

    Sr. 36, Code 3172 — "Profit on Debt (Financial Charges / Markup / Interest)" — amount subject to Final Tax (column F).

    range: 0–∞
  • profitOnDebtFinancialChargesNormalTax number optional

    Sr. 36, Code 3172 — "Profit on Debt (Financial Charges / Markup / Interest)" — amount subject to Normal Tax (column G).

    range: 0–∞
  • brokerageCommissionTotal number optional

    Sr. 37, Code 3178 — "Brokerage / Commission" — total amount (column E).

    range: 0–∞
  • brokerageCommissionFinalTax number optional

    Sr. 37, Code 3178 — "Brokerage / Commission" — amount subject to Final Tax (column F).

    range: 0–∞
  • brokerageCommissionNormalTax number optional

    Sr. 37, Code 3178 — "Brokerage / Commission" — amount subject to Normal Tax (column G).

    range: 0–∞
  • irrecoverableDebtsWrittenOffTotal number optional

    Sr. 38, Code 3186 — "Irrecoverable Debts written off" — total amount (column E).

    range: 0–∞
  • irrecoverableDebtsWrittenOffFinalTax number optional

    Sr. 38, Code 3186 — "Irrecoverable Debts written off" — amount subject to Final Tax (column F).

    range: 0–∞
  • irrecoverableDebtsWrittenOffNormalTax number optional

    Sr. 38, Code 3186 — "Irrecoverable Debts written off" — amount subject to Normal Tax (column G).

    range: 0–∞
  • obsoleteStocksStoresSparesWrittenOffTotal number optional

    Sr. 39, Code 3187 — "Obsolete Stocks / Stores / Spares / Fixed Assets written off" — total amount (column E).

    range: 0–∞
  • obsoleteStocksStoresSparesWrittenOffFinalTax number optional

    Sr. 39, Code 3187 — "Obsolete Stocks / Stores / Spares / Fixed Assets written off" — amount subject to Final Tax (column F).

    range: 0–∞
  • obsoleteStocksStoresSparesWrittenOffNormalTax number optional

    Sr. 39, Code 3187 — "Obsolete Stocks / Stores / Spares / Fixed Assets written off" — amount subject to Normal Tax (column G).

    range: 0–∞
  • otherIndirectExpensesTotal number optional

    Sr. 40, Code 3180 — "Other Indirect Expenses" — total amount (column E).

    range: 0–∞
  • otherIndirectExpensesFinalTax number optional

    Sr. 40, Code 3180 — "Other Indirect Expenses" — amount subject to Final Tax (column F).

    range: 0–∞
  • otherIndirectExpensesNormalTax number optional

    Sr. 40, Code 3180 — "Other Indirect Expenses" — amount subject to Normal Tax (column G).

    range: 0–∞
  • accountingLossSaleIntangiblesTotal number optional

    Sr. 41, Code 3195 — "Accounting (Loss) on Sale of Intangibles" — total amount (column E).

    range: 0–∞
  • accountingLossSaleIntangiblesFinalTax number optional

    Sr. 41, Code 3195 — "Accounting (Loss) on Sale of Intangibles" — amount subject to Final Tax (column F).

    range: 0–∞
  • accountingLossSaleIntangiblesNormalTax number optional

    Sr. 41, Code 3195 — "Accounting (Loss) on Sale of Intangibles" — amount subject to Normal Tax (column G).

    range: 0–∞
  • accountingLossSaleAssetsTotal number optional

    Sr. 42, Code 3196 — "Accounting (Loss) on Sale of Assets" — total amount (column E).

    range: 0–∞
  • accountingLossSaleAssetsFinalTax number optional

    Sr. 42, Code 3196 — "Accounting (Loss) on Sale of Assets" — amount subject to Final Tax (column F).

    range: 0–∞
  • accountingLossSaleAssetsNormalTax number optional

    Sr. 42, Code 3196 — "Accounting (Loss) on Sale of Assets" — amount subject to Normal Tax (column G).

    range: 0–∞
  • accountingAmortizationIndirectTotal number optional

    Sr. 43, Code 3197 — "Accounting Amortization" — total amount (column E).

    range: 0–∞
  • accountingAmortizationIndirectFinalTax number optional

    Sr. 43, Code 3197 — "Accounting Amortization" — amount subject to Final Tax (column F).

    range: 0–∞
  • accountingAmortizationIndirectNormalTax number optional

    Sr. 43, Code 3197 — "Accounting Amortization" — amount subject to Normal Tax (column G).

    range: 0–∞
  • accountingDepreciationIndirectTotal number optional

    Sr. 44, Code 3198 — "Accounting Depreciation" — total amount (column E).

    range: 0–∞
  • accountingDepreciationIndirectFinalTax number optional

    Sr. 44, Code 3198 — "Accounting Depreciation" — amount subject to Final Tax (column F).

    range: 0–∞
  • accountingDepreciationIndirectNormalTax number optional

    Sr. 44, Code 3198 — "Accounting Depreciation" — amount subject to Normal Tax (column G).

    range: 0–∞
  • accountingProfitLossTotal number optional

    Sr. 45, Code 3200 — "Accounting Profit / (Loss) [17+18-24]" — total amount (column E).

    range: 0–∞
  • accountingProfitLossFinalTax number optional

    Sr. 45, Code 3200 — "Accounting Profit / (Loss) [17+18-24]" — amount subject to Final Tax (column F).

    range: 0–∞
  • accountingProfitLossNormalTax number optional

    Sr. 45, Code 3200 — "Accounting Profit / (Loss) [17+18-24]" — amount subject to Normal Tax (column G).

    range: 0–∞
  • incomeLossBeforeAdjustment number optional

    Sr. 46, Code 3270 — "Income / (Loss) from Business before adjustment of Admissible Depreciation / Initial Allowance / Amortization for current / previous years" — total amount (column E). This cell falls outside this worksheet's own dataValidations sqref ("E9:G53 G5 G59 E63:E67") — every sibling row from Sr. 47 onward is covered, but Sr. 46 itself is not, consistent with this being the current year's own business result, which (unlike the prior years' already-realized losses being carried forward) can genuinely be negative. No minimum is modelled for this field on that basis.

  • unadjustedLoss2016 number optional

    Sr. 47, Code 327016 — "Unadjusted (Loss) from Business for 2016" — total amount (column E).

    range: 0–∞
  • unadjustedLoss2017 number optional

    Sr. 48, Code 327017 — "Unadjusted (Loss) from Business for 2017" — total amount (column E).

    range: 0–∞
  • unadjustedLoss2019 number optional

    Sr. 50, Code 327019 — "Unadjusted (Loss) from Business for 2019" — total amount (column E).

    range: 0–∞
  • unadjustedLoss2020 number optional

    Sr. 51, Code 327020 — "Unadjusted (Loss) from Business for 2020" — total amount (column E).

    range: 0–∞
  • unadjustedLoss2021 number optional

    Sr. 52, Code 327021 — "Unadjusted (Loss) from Business for 2021" — total amount (column E).

    range: 0–∞
  • totalAssets number optional

    Sr. 53, Code 3349 — "Total Assets [Sum of 54 to 59]" — amount (column G). This worksheet's own definition gives columns E, F, and G an identical width and style, matching the three-column Total/Final-Tax/Normal-Tax layout of the P&L section above, but a raw-XML-observed collapses columns E and F into a single merged block spanning all eleven Statement of Affairs rows (69-79) — a genuine, disclosed source-document artifact, not a per-row entry field. Column G is the only column in this row range left unmerged with an individually styled cell per row, and is modelled here as this section's single per-line "Amount" field. No dataValidation rule covers this row range at all (this worksheet's own single dataValidation sqref, "E9:G53 G5 G59 E63:E67", stops at row 67); this field is therefore modelled with no minimum, unlike every P&L amount field above.

  • land number optional

    Sr. 54, Code 3301 — "Land" — amount (column G). This worksheet's own definition gives columns E, F, and G an identical width and style, matching the three-column Total/Final-Tax/Normal-Tax layout of the P&L section above, but a raw-XML-observed collapses columns E and F into a single merged block spanning all eleven Statement of Affairs rows (69-79) — a genuine, disclosed source-document artifact, not a per-row entry field. Column G is the only column in this row range left unmerged with an individually styled cell per row, and is modelled here as this section's single per-line "Amount" field. No dataValidation rule covers this row range at all (this worksheet's own single dataValidation sqref, "E9:G53 G5 G59 E63:E67", stops at row 67); this field is therefore modelled with no minimum, unlike every P&L amount field above.

  • buildingAllTypes number optional

    Sr. 55, Code 3302 — "Building (all types)" — amount (column G). This worksheet's own definition gives columns E, F, and G an identical width and style, matching the three-column Total/Final-Tax/Normal-Tax layout of the P&L section above, but a raw-XML-observed collapses columns E and F into a single merged block spanning all eleven Statement of Affairs rows (69-79) — a genuine, disclosed source-document artifact, not a per-row entry field. Column G is the only column in this row range left unmerged with an individually styled cell per row, and is modelled here as this section's single per-line "Amount" field. No dataValidation rule covers this row range at all (this worksheet's own single dataValidation sqref, "E9:G53 G5 G59 E63:E67", stops at row 67); this field is therefore modelled with no minimum, unlike every P&L amount field above.

  • plantMachineryEquipmentFurniture number optional

    Sr. 56, Code 3303 — "Plant / Machinery / Equipment / Furniture (including fittings)" — amount (column G). This worksheet's own definition gives columns E, F, and G an identical width and style, matching the three-column Total/Final-Tax/Normal-Tax layout of the P&L section above, but a raw-XML-observed collapses columns E and F into a single merged block spanning all eleven Statement of Affairs rows (69-79) — a genuine, disclosed source-document artifact, not a per-row entry field. Column G is the only column in this row range left unmerged with an individually styled cell per row, and is modelled here as this section's single per-line "Amount" field. No dataValidation rule covers this row range at all (this worksheet's own single dataValidation sqref, "E9:G53 G5 G59 E63:E67", stops at row 67); this field is therefore modelled with no minimum, unlike every P&L amount field above.

  • advancesDepositsPrepaymentsTradeDebtors number optional

    Sr. 57, Code 3312 — "Advances / Deposits / Prepayments/ Trade Debtors / Receivables" — amount (column G). This worksheet's own definition gives columns E, F, and G an identical width and style, matching the three-column Total/Final-Tax/Normal-Tax layout of the P&L section above, but a raw-XML-observed collapses columns E and F into a single merged block spanning all eleven Statement of Affairs rows (69-79) — a genuine, disclosed source-document artifact, not a per-row entry field. Column G is the only column in this row range left unmerged with an individually styled cell per row, and is modelled here as this section's single per-line "Amount" field. No dataValidation rule covers this row range at all (this worksheet's own single dataValidation sqref, "E9:G53 G5 G59 E63:E67", stops at row 67); this field is therefore modelled with no minimum, unlike every P&L amount field above.

  • stocksStoresSparesAsset number optional

    Sr. 58, Code 3315 — "Stocks / Stores / Spares" — amount (column G). This worksheet's own definition gives columns E, F, and G an identical width and style, matching the three-column Total/Final-Tax/Normal-Tax layout of the P&L section above, but a raw-XML-observed collapses columns E and F into a single merged block spanning all eleven Statement of Affairs rows (69-79) — a genuine, disclosed source-document artifact, not a per-row entry field. Column G is the only column in this row range left unmerged with an individually styled cell per row, and is modelled here as this section's single per-line "Amount" field. No dataValidation rule covers this row range at all (this worksheet's own single dataValidation sqref, "E9:G53 G5 G59 E63:E67", stops at row 67); this field is therefore modelled with no minimum, unlike every P&L amount field above.

  • cashCashEquivalents number optional

    Sr. 59, Code 3319 — "Cash / Cash Equivalents" — amount (column G). This worksheet's own definition gives columns E, F, and G an identical width and style, matching the three-column Total/Final-Tax/Normal-Tax layout of the P&L section above, but a raw-XML-observed collapses columns E and F into a single merged block spanning all eleven Statement of Affairs rows (69-79) — a genuine, disclosed source-document artifact, not a per-row entry field. Column G is the only column in this row range left unmerged with an individually styled cell per row, and is modelled here as this section's single per-line "Amount" field. No dataValidation rule covers this row range at all (this worksheet's own single dataValidation sqref, "E9:G53 G5 G59 E63:E67", stops at row 67); this field is therefore modelled with no minimum, unlike every P&L amount field above.

  • totalEquityLiabilities number optional

    Sr. 60, Code 3399 — "Total Equity / Liabilities [Sum of 61 to 63]" — amount (column G). This worksheet's own definition gives columns E, F, and G an identical width and style, matching the three-column Total/Final-Tax/Normal-Tax layout of the P&L section above, but a raw-XML-observed collapses columns E and F into a single merged block spanning all eleven Statement of Affairs rows (69-79) — a genuine, disclosed source-document artifact, not a per-row entry field. Column G is the only column in this row range left unmerged with an individually styled cell per row, and is modelled here as this section's single per-line "Amount" field. No dataValidation rule covers this row range at all (this worksheet's own single dataValidation sqref, "E9:G53 G5 G59 E63:E67", stops at row 67); this field is therefore modelled with no minimum, unlike every P&L amount field above.

  • capital number optional

    Sr. 61, Code 3352 — "Capital" — amount (column G). This worksheet's own definition gives columns E, F, and G an identical width and style, matching the three-column Total/Final-Tax/Normal-Tax layout of the P&L section above, but a raw-XML-observed collapses columns E and F into a single merged block spanning all eleven Statement of Affairs rows (69-79) — a genuine, disclosed source-document artifact, not a per-row entry field. Column G is the only column in this row range left unmerged with an individually styled cell per row, and is modelled here as this section's single per-line "Amount" field. No dataValidation rule covers this row range at all (this worksheet's own single dataValidation sqref, "E9:G53 G5 G59 E63:E67", stops at row 67); this field is therefore modelled with no minimum, unlike every P&L amount field above.

  • borrowingsDebtLoan number optional

    Sr. 62, Code 3371 — "Borrowings / Debt / Loan" — amount (column G). This worksheet's own definition gives columns E, F, and G an identical width and style, matching the three-column Total/Final-Tax/Normal-Tax layout of the P&L section above, but a raw-XML-observed collapses columns E and F into a single merged block spanning all eleven Statement of Affairs rows (69-79) — a genuine, disclosed source-document artifact, not a per-row entry field. Column G is the only column in this row range left unmerged with an individually styled cell per row, and is modelled here as this section's single per-line "Amount" field. No dataValidation rule covers this row range at all (this worksheet's own single dataValidation sqref, "E9:G53 G5 G59 E63:E67", stops at row 67); this field is therefore modelled with no minimum, unlike every P&L amount field above.

  • advancesDepositsAccruedExpensesTradeCreditors number optional

    Sr. 63, Code 3384 — "Advances / Deposits / Accrued Expenses/ Trade Creditors / Payables" — amount (column G). This worksheet's own definition gives columns E, F, and G an identical width and style, matching the three-column Total/Final-Tax/Normal-Tax layout of the P&L section above, but a raw-XML-observed collapses columns E and F into a single merged block spanning all eleven Statement of Affairs rows (69-79) — a genuine, disclosed source-document artifact, not a per-row entry field. Column G is the only column in this row range left unmerged with an individually styled cell per row, and is modelled here as this section's single per-line "Amount" field. No dataValidation rule covers this row range at all (this worksheet's own single dataValidation sqref, "E9:G53 G5 G59 E63:E67", stops at row 67); this field is therefore modelled with no minimum, unlike every P&L amount field above.

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-31

Why this schema and why now (GOV-5752, "GovSchema Standard Research")

This cycle re-scanned CATALOG.md fresh first. The immediately preceding GOV-5745 cycle's own pk/fbr/annexure-a-adjustable-tax v1.0.0 (and its own siblings, IT-1B and IT-2) had all explicitly named "Annexes B through F" as this same nine-worksheet workbook's disclosed, open backlog, and the 16-jurisdiction "5 of 6 verticals" list had already been re-screened a dead end across three consecutive prior cycles (GOV-5731, GOV-5738, GOV-5745) with no new lead — so this cycle picked up Annex-B, the next of the five remaining annexes, rather than re-screening that same list a fourth time.

Sources examined

  • Document (id, version): pk/fbr/annexure-b-manufacturing-trading-profit-loss-account / 1.0.0
  • Spec version: GovSchema 0.3.0
  • Authority: Federal Board of Revenue (FBR).
  • Primary source:
    • Direct .xlsx: https://download1.fbr.gov.pk/Docs/2024791373958696MANUALRETURN2024-NEW24-6-2024.xlsx — independently re-fetched this cycle via plain curl: HTTP 200, size 104,097 bytes, sha256 4e2f9874e9a910713fae9a182fc5c5a578bcfd2649d2031f8144c8b5fba96b9f — byte-identical to every prior cycle's own recorded figures for this same workbook (GOV-3104, GOV-5731, GOV-5738, GOV-5745), confirming no revision. No login/CAPTCHA gate.
    • Native Office Open XML .xlsx (a zip archive of XML parts), not a PDF. No unzip/pip/openpyxl available in this environment; unzipped directly with Python's built-in zipfile module, and the target worksheet's sheetData rows, sharedStrings.xml string table, mergeCells, and dataValidations block were parsed by hand from the raw XML.
    • Confirmed via xl/workbook.xml's own <sheets> element that Annex-B (sheetId="13") maps to r:id="rId4", which xl/_rels/workbook.xml.rels resolves to xl/worksheets/sheet4.xml — the worksheet parsed for this document. The workbook's full 9-sheet inventory (IND (PROP-CG-OS), IND (BUS PLUS), Annex-A through Annex-F, Wealth Statement) was re-confirmed identical to every prior cycle's own finding.

Scope decisions

Annex-B ("Manufacturing / Trading / Profit & Loss Account (including Revenues subject to Final / Fixed Tax)") is a business income-statement schedule for an individual taxpayer's business. The source form's own instruction directly beneath the title states "Separate form should be filled for each business" — i.e. one Annex-B instance per business. The worksheet is printed across two pages that repeat the identification header (Name, CNIC, Tax Year, NTN — all formula-linked to the sibling 'IND (BUS PLUS)' worksheet, confirming this Annex is filed alongside Form IT-2, not standalone) and contains three logical sections:

  1. Manufacturing / Trading Profit & Loss Account, Sr. 1–45 (rows 9–53). Each line splits into three amount columns: Total Amount (E), Amount Subject to Final Tax (F), Amount Subject to Normal Tax (G). This worksheet's own single dataValidation rule (type="whole", operator="greaterThanOrEqual", formula1=0, sqref="E9:G53 G5 G59 E63:E67") covers this entire row range uniformly, including every computed subtotal row itself — Sr. 4 ("Cost of Sales / Services [(sum of 5 to 15)-16]"), Sr. 17 ("Gross Profit / (Loss) [1-4]"), Sr. 18 ("Other Revenues [Sum of 19 to 22]"), Sr. 24 ("Management, Administrative, Selling & Financial Expenses [Sum of 25 to 44]"), and Sr. 45 ("Accounting Profit / (Loss) [17+18-24]"). This is the same materially different validation shape already disclosed for this workbook's own Annex-A sibling, and a genuine, observed structural difference from the IT-1B/IT-2/Wealth Statement siblings, where the equivalent headline-total rows were confirmed, by the absence of any numeric-entry validation rule, to be computed subtotals and excluded from those documents on that basis. Because every P&L row here carries the identical constraint as its own components, this version models all 45 lines as individually reportable fields — 135 fields total (45 × 3 amount columns) — following the same convention already established for Annex-A. One label/item-count mismatch was found in the source and is disclosed, not corrected: Sr. 18's own printed label reads "Other Revenues [Sum of 19 to 22]", but the actual sub-items beneath it run Sr. 19 through Sr. 23 (five items, not four) — "Share in Taxed Income from AOP" (Sr. 23) is present in the sheet's own row data but not reflected in the summary label's own range. Modelled as printed; not corrected.
  2. Unadjusted business-loss carry-forward, Sr. 46–52 (rows 62–67), single Total-Amount column (E) only — no Final/Normal Tax split. A genuine Sr.-numbering skip was found and is disclosed: Sr. 49 (which by sequence would be "Unadjusted (Loss) from Business for 2018") is entirely absent between Sr. 48 ("...for 2017") and Sr. 50 ("...for 2019") — the same "later insertion/removal, not renumbered" pattern already disclosed in the Wealth Statement's own roman-numeral Inflows skip and in Annex-A's own Sr. 7 skip. The same dataValidation rule's own E63:E67 clause covers only Sr. 47–52 (rows 63–67), deliberately excluding Sr. 46 itself (row 62, "Income / (Loss) from Business before adjustment of Admissible Depreciation / Initial Allowance / Amortization for current / previous years") — consistent with Sr. 46 being the current year's own business result, which (unlike the already-realized prior-year losses in Sr. 47–52, each carried forward and reported as a positive magnitude) can genuinely be negative. incomeLossBeforeAdjustment is modelled with no minimum; the five unadjustedLoss20xx fields each carry minimum: 0.
  3. Statement of Affairs / Balance Sheet, Sr. 53–63 (rows 69–79) — a business-specific balance sheet (Total Assets/Liabilities and named asset/liability categories), distinct from the personal net-worth disclosure already modelled in pk/fbr/wealth-statement. This section carries no dataValidation coverage at all (the sheet's own single rule stops at row 67). A genuine, disclosed source-document artifact was found in the raw mergeCells block: <mergeCell ref="E69:F79"/> merges columns E and F into a single cell spanning all eleven rows of this section, even though the sheet's own <cols> definition gives columns E, F, and G an identical width and style matching the P&L section's three-column layout above. Column G is left unmerged, with its own individually styled (but unvalidated) cell in every row of this range, and is modelled here as this section's single per-line "Amount" field (11 fields, one per Sr. 53–63 line) — the E:F merge is disclosed rather than silently modelled as a second and third amount column a filer could never actually populate per line. No minimum is modelled for any of these eleven fields, consistent with the section's own total absence of a dataValidation rule.
  4. Header. Like Annex-A (and unlike IT-1B/IT-2/Wealth Statement), this worksheet carries no separate Address field. Name (C4/C58) and CNIC (C5/C59) are formula cells (=IF('[2]IND (BUS PLUS)'!$C$3="","",...)) linked to the sibling 'IND (BUS PLUS)' worksheet, not direct-entry cells — confirming this Annex is filed alongside Form IT-2. A genuine internal labelling inconsistency was found and is disclosed, not resolved: the page-1 header's own NTN label (row 5, shared-string index 6) reads unstarred "NTN", while the page-2 continuation header's own NTN label (row 59, shared-string index 36) for the identical field reads starred **"NTN\*"**. taxpayerNtn is modelled as optional, matching the page-1 label; the page-2 asterisk is quoted verbatim in the field's own description. Both NTN cells (G5, G59) carry the sqref's own type="whole" ≥0 validation. Neither the CNIC cell (C4/C5/C58/C59) carries its own dataValidation rule on this sheet — the same 13-digit CNIC pattern already established across every other worksheet in this workbook is applied here by convention, disclosed as an assumption rather than a rule confirmed on this specific sheet. Row 54's own bare "Signature:" footer carries no accompanying declaration paragraph and no Date cell at all (unlike Annex-A's own "Signature: \_\_\_ Date: \_\_\_" footer), so no declarationDate field and no documents[] attestation entry are modelled for this document.

Conformance fixtures (Phase 3)

7 fixtures committed under conformance/pk/fbr/annexure-b-manufacturing-trading-profit-loss-account/1.0.0/: 2 valid scenarios plus 5 mutation-control fixtures, each derived from a valid fixture by a single targeted mutation. All 7 were run against a from-scratch, ephemeral field-by-field conformance checker (derived directly from this schema's own fields[], not committed to the repo) before being finalized:

  • valid-trading-business-simple.json (a small trading business — revenue, cost of sales, gross profit, a handful of indirect expenses, accounting profit, no prior-year unadjusted losses, and a small Statement of Affairs) — 0 errors.
  • valid-manufacturing-business-with-carryforward-losses.json (a larger manufacturing business reporting Final-Tax-subject revenue alongside Normal-Tax-subject revenue, a fuller cost-of-sales and indirect-expense breakdown, two prior-year unadjusted losses (2019, 2020), and a fuller Statement of Affairs) — 0 errors.
  • mutation-control-missing-required-tax-year.json (drops taxYear) — exactly 1 error.
  • mutation-control-missing-required-cnic.json (drops taxpayerCnic) — exactly 1 error.
  • mutation-control-invalid-cnic-pattern.json (sets taxpayerCnic to an 11-digit value) — exactly 1 error.
  • mutation-control-negative-pnl-amount.json (sets netRevenueTotal to a negative amount, violating minimum: 0) — exactly 1 error.
  • mutation-control-negative-unadjusted-loss.json (sets unadjustedLoss2020 to a negative amount, violating minimum: 0) — exactly 1 error.

Structural validation

  • node tools/validate.mjs — 697/697 (full registry, this document included).
  • node tools/validate-ajv.mjs (ajv 2020-12 against spec/v0.3) — 697/697.
  • node tools/verify-sources.mjs registry/pk/fbr/annexure-b-manufacturing-trading-profit-loss-account/1.0.0 — 1 directory, 3 URLs checked, 0 warnings, 0 failures.
  • npm run build-index re-run in tools/govschema-client/ to regenerate registry-index.json with this document included (697 entries).

Maturity

structural-reference: the source workbook's own printed "Annex-B" (Manufacturing / Trading / Profit & Loss Account) structure — identification block, all 45 Profit & Loss lines, the prior-year unadjusted-loss carry-forward section, and the business Statement of Affairs / Balance Sheet — is fully transcribed from the genuine, currently-served official Tax Year 2024 edition (a fillable Excel workbook, not a government online-filing system), but no live filing through FBR's own IRIS e-filing channel was attempted. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Islamic Republic of Pakistan or the Federal Board of Revenue.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Federal Board of Revenue or any government. The authoritative source is always the live government form and its official instructions.