Registry entry

Pakistan FBR Annex-C — Inadmissible / Admissible Deductions

The Federal Board of Revenue's (FBR) official 'Manual Return' workbook for individuals, Tax Year 2024 edition, worksheet 'Annex-C' — "Inadmissible / Admissible Deductions", the schedule that reconciles a taxpayer's accounting profit to taxable income by adding back thirty-one named categories of expenditure/provisions disallowed under specific sections of the Income Tax Ordinance, 2001 (sections 21 and 28, 29, 34, and 67) and then netting off ten named categories of amounts admissible for tax purposes but not already reflected in accounting profit (tax depreciation/amortization, unabsorbed carry-forwards, and accounting-vs-tax gain/loss differences on disposals). This is the sixth 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`), 'Annex-B' (`pk/fbr/annexure-b-manufacturing-trading-profit-loss-account`), and 'Wealth Statement' (`pk/fbr/wealth-statement`) worksheets. Unlike Annex-A's own header (a plain, independently-entered block), this worksheet's Name and CNIC cells are formula-linked directly to the 'IND (BUS PLUS)' worksheet in the same workbook — the same pattern already disclosed for Annex-B — confirming this Annex, like Annex-B, is filed alongside Form IT-2 rather than standalone. Like Annex-A and Annex-B, this worksheet's own single `dataValidations` rule validates every Amount-column row uniformly, including both of the sheet's own headline computed subtotals ("Inadmissible Deductions [Sum of 2 to 32]" and "Admissible Deductions [Sum of 34 to 43]") — the same materially different validation shape already established for this workbook's Annex-A/Annex-B siblings, where the equivalent totals on the IT-1B/IT-2/Wealth Statement siblings were excluded on the basis of carrying no validation rule at all. This version therefore models all forty-three rows (Sr. 1–43, both subtotals and every named component) as individually reportable Amount fields, following the same convention already established for Annex-A/Annex-B. Unlike Annex-B, this worksheet carries no per-business "Separate form should be filled for each business" instruction and no Business Name field — it reconciles at the whole-taxpayer level, drawing its inputs directly from Form IT-2 via formula rather than per-business entry. Each line item's own FBR classification code (e.g. Sr. 1's Code 3239) is a fixed lookup key printed on the source form, not a user-entered value; it is recorded in each field's own `sourceRef`/`description` for citation, following the same convention already used for Annex-A's and Annex-B's own line-item codes, rather than being modelled as a separate reportable field. 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 sixth companion schema and the eighth schema for Pakistan overall. Annexes D 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-c-inadmissible-admissible-deductions

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-C' — "Inadmissible / Admissible Deductions"

Machine access

Schema document
registry/pk/fbr/annexure-c-inadmissible-admissible-deductions/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/pk/fbr/annexure-c-inadmissible-admissible-deductions/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

48 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-C schedule belongs to. Unlike Annex-A's own header, this cell is populated by an internal formula pulling from the 'IND (BUS PLUS)' (Form IT-2) worksheet in the same workbook — the same formula-linking pattern already disclosed for Annex-B — confirming this Annex is filed alongside Form IT-2, not standalone.

  • 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. This worksheet's own single dataValidation rule does not cover this cell; the 13-digit format is applied here by convention, consistent with every other worksheet in this workbook.

    pattern
  • taxpayerNtn string optional

    Taxpayer's National Tax Number (NTN). Unlike Annex-A's own NTN cell, this worksheet's own single dataValidation rule (type "whole", operator "greaterThanOrEqual", formula1 0) explicitly covers this cell (E4), constraining it to a non-negative whole number — the same shape already disclosed for Annex-B's own NTN cell.

    range: 0–∞
  • taxYear string required

    The tax year this Annex-C schedule covers, e.g. "2024". This source is itself the Tax Year 2024 edition of the Manual Return workbook; the value is pre-filled on this worksheet's header.

  • inadmissibleDeductionsTotal number optional

    Sr. 1, Code 3239 — "Inadmissible Deductions [Sum of 2 to 32]" — amount (column E). This is a computed subtotal row; like every other line on this worksheet it carries the same numeric-entry validation as its own components (see this document's own verification notes).

    range: 0–∞
  • addBackProvisionObsoleteStocksStoresSparesFixedAssets number optional

    Sr. 2, Code 3202 — "Add Backs Provision for Obsolete Stocks / Stores / Spares / Fixed Assets" — amount (column E).

    range: 0–∞
  • addBackProvisionDiminutionValueInvestment number optional

    Sr. 3, Code 3203 — "Add Backs Provision for Diminution in Value of Investment" — amount (column E).

    range: 0–∞
  • addBackSection21aCessRateTaxOnProfits number optional

    Sr. 4, Code 3205 — "Add Backs u/s 21(a) Cess / Rate / Tax levied on Profits / Gains" — amount (column E).

    range: 0–∞
  • addBackSection21bTaxDeductedAtSource number optional

    Sr. 5, Code 3206 — "Add Backs u/s 21(b) Amount of Tax Deducted at Source" — amount (column E).

    range: 0–∞
  • addBackSection21cTaxNotDeductedOrPaid number optional

    Sr. 6, Code 3207 — "Add Backs u/s 21(c) Payments liable to deduction of tax at source but tax not deducted / paid" — amount (column E).

    range: 0–∞
  • addBackSection21caCommissionExcessNonAtlSupplies number optional

    Sr. 7, Code 3227 — "Add Backs u/s 21(ca) commission in excess of 0.2% of grass amount of supplies to a person not appearing in ATL in third schedule to Sales Tax Act, 1990." — amount (column E).

    range: 0–∞
  • addBackSection21dEntertainmentExpenditure number optional

    Sr. 8, Code 3208 — "Add Backs u/s 21(d) Entertainment Expenditure above prescribed limit" — amount (column E).

    range: 0–∞
  • addBackSection21eUnrecognizedFundContributions number optional

    Sr. 9, Code 3209 — "Add Backs u/s 21(e) Contributions to Unrecognized / Unapproved Funds" — amount (column E).

    range: 0–∞
  • addBackSection21fFundsNoTaxDeductionArrangement number optional

    Sr. 10, Code 3210 — "Add Backs u/s 21(f) Contributions to Funds not under effective arrangement for deduction of tax at source" — amount (column E).

    range: 0–∞
  • addBackSection21gFinePenalty number optional

    Sr. 11, Code 3211 — "Add Backs u/s 21(g) Fine / penalty for violation of any law / rule / regulation" — amount (column E).

    range: 0–∞
  • addBackSection21hPersonalExpenditure number optional

    Sr. 12, Code 3212 — "Add Backs u/s 21(h) Personal Expenditure" — amount (column E).

    range: 0–∞
  • addBackSection21iReservesFundsCapitalized number optional

    Sr. 13, Code 3204 — "Add Backs u/s 21(i) Provision for Reserves / Funds / Amount carried to Reserves / Funds or Capitalized" — amount (column E).

    range: 0–∞
  • addBackSection21jAopMemberPayments number optional

    Sr. 14, Code 3213 — "Add Backs u/s 21(j) Profit on Debt / Brokerage / Commission / Salary / Remuneration paid by an AOP to its member" — amount (column E).

    range: 0–∞
  • addBackSection21lExpenditureNotPrescribedMode number optional

    Sr. 15, Code 3215 — "Add Backs u/s 21(l) Expenditure under a single account head exceeding prescribed amount not paid through prescribed mode" — amount (column E).

    range: 0–∞
  • addBackSection21mSalaryNotPrescribedMode number optional

    Sr. 16, Code 3216 — "Add Backs u/s 21(m) Salary exceeding prescribed amount not paid through prescribed mode" — amount (column E).

    range: 0–∞
  • addBackSection21nCapitalExpenditure number optional

    Sr. 17, Code 3217 — "Add Backs u/s 21(n) Capital Expenditure" — amount (column E).

    range: 0–∞
  • addBackSection21oPharmaPromotionExpense number optional

    Sr. 18, Code 3224 — "Add Backs u/s 21(o) Sales promotion, advertisement and publicity expenses of pharmaceutical manufacturers exceeding prescribed limit" — amount (column E).

    range: 0–∞
  • addBackSection21pUtilityBillsNotPrescribedMode number optional

    Sr. 19, Code 322902 — "Add Backs u/s 21(p) Utility bills exceeding prescribed amount not paid through prescribed mode" — amount (column E).

    range: 0–∞
  • addBackSection21qUnregisteredSalesTaxPersonExpense number optional

    Sr. 20, Code 322903 — "Add Backs u/s 21(q) Expenditure attributable to sale to person required to be registered under Sales Tax but not registered" — amount (column E).

    range: 0–∞
  • addBackSection28LeaseRentalNotAdmissible number optional

    Sr. 21, Code 3220 — "Add Backs u/s 28(1)(b) Lease Rental not admissible" — amount (column E).

    range: 0–∞
  • addBackSection29DoubtfulDebtsProvision number optional

    Sr. 22, Code 3201 — "Add Backs u/s 29(2) Provision for Doubtful Debts" — amount (column E).

    range: 0–∞
  • addBackSection34LiabilitiesUnpaidThreeYears number optional

    Sr. 23, Code 3219 — "Add Backs u/s 34(5) Liabilities allowed Previously as deduction not Paid within three Years" — amount (column E).

    range: 0–∞
  • addBackSection67NonBusinessIncomeExpense number optional

    Sr. 24, Code 3218 — "Add Backs u/s 67(1) Expenditure attributable to Non-Business Income" — amount (column E).

    range: 0–∞
  • addBackTaxGainSaleIntangibles number optional

    Sr. 25, Code 3225 — "Add Backs Tax Gain on Sale of Intangibles" — amount (column E).

    range: 0–∞
  • addBackTaxGainSaleAssets number optional

    Sr. 26, Code 3226 — "Add Backs Tax Gain on Sale of Assets" — amount (column E).

    range: 0–∞
  • addBackPreCommencementExpenditureDeferredCost number optional

    Sr. 27, Code 3230 — "Add Backs Pre-Commencement Expenditure / Deferred Cost" — amount (column E).

    range: 0–∞
  • addBackAccountingLossSaleIntangibles number optional

    Sr. 28, Code 3235 — "Add Backs Accounting (Loss) on Sale of Intangibles" — amount (column E).

    range: 0–∞
  • addBackAccountingLossSaleAssets number optional

    Sr. 29, Code 3236 — "Add Backs Accounting (Loss) on Sale of Assets" — amount (column E).

    range: 0–∞
  • addBackAccountingAmortization number optional

    Sr. 30, Code 3237 — "Add Backs Accounting Amortization" — amount (column E).

    range: 0–∞
  • addBackAccountingDepreciation number optional

    Sr. 31, Code 3238 — "Add Backs Accounting Depreciation" — amount (column E).

    range: 0–∞
  • otherInadmissibleDeductions number optional

    Sr. 32, Code 3234 — "Other Inadmissible Deductions" — amount (column E).

    range: 0–∞
  • admissibleDeductionsTotal number optional

    Sr. 33, Code 3259 — "Admissible Deductions [Sum of 34 to 43]" — amount (column E). This is a computed subtotal row; like every other line on this worksheet it carries the same numeric-entry validation as its own components (see this document's own verification notes).

    range: 0–∞
  • accountingGainSaleIntangibles number optional

    Sr. 34, Code 3245 — "Accounting Gain on Sale of Intangibles" — amount (column E).

    range: 0–∞
  • accountingGainSaleAssets number optional

    Sr. 35, Code 3246 — "Accounting Gain on Sale of Assets" — amount (column E).

    range: 0–∞
  • taxAmortizationCurrentYear number optional

    Sr. 36, Code 3247 — "Tax Amortization for Current Year" — amount (column E).

    range: 0–∞
  • taxDepreciationInitialAllowanceCurrentYear number optional

    Sr. 37, Code 3248 — "Tax Depreciation / Initial Allowance for Current Year" — amount (column E).

    range: 0–∞
  • admissiblePreCommencementExpenditureDeferredCost number optional

    Sr. 38, Code 3250 — "Pre-Commencement Expenditure / Deferred Cost" — amount (column E).

    range: 0–∞
  • otherAdmissibleDeductions number optional

    Sr. 39, Code 3254 — "Other Admissible Deductions" — amount (column E).

    range: 0–∞
  • taxLossSaleIntangibles number optional

    Sr. 40, Code 3255 — "Tax (Loss) on Sale of Intangibles" — amount (column E).

    range: 0–∞
  • taxLossSaleAssets number optional

    Sr. 41, Code 3256 — "Tax (Loss) on Sale of Assets" — amount (column E).

    range: 0–∞
  • unabsorbedTaxAmortizationPreviousYears number optional

    Sr. 42, Code 3257 — "Unabsorbed Tax Amortization for Previous Years" — amount (column E).

    range: 0–∞
  • unabsorbedTaxDepreciationPreviousYears number optional

    Sr. 43, Code 3258 — "Unabsorbed Tax Depreciation for Previous Years" — amount (column E).

    range: 0–∞
  • declarationDate date optional

    Date this annexure is signed. Like Annex-A, this worksheet carries a bare "Signature:" / "Date:" footer with no accompanying declaration paragraph, so no `documents[]` attestation entry is modelled here.

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-5759, "GovSchema Standard Research")

This cycle re-scanned CATALOG.md fresh first rather than trusting the in-repo state from memory. The immediately preceding GOV-5752 cycle's own VERIFICATION.md, and this document's own workbook siblings (pk/fbr/annual-individual-income-tax-return-it-1b, pk/fbr/annual-individual-income-tax-return-it-2, pk/fbr/annexure-a-adjustable-tax, pk/fbr/annexure-b-manufacturing-trading-profit-loss-account, and pk/fbr/wealth-statement), had all explicitly named "Annexes C through F" as this same nine-worksheet workbook's disclosed, open backlog — and the 16-jurisdiction "5 of 6 verticals" gap list had already been re-screened a dead end across four consecutive prior cycles (GOV-5731, GOV-5738, GOV-5745, GOV-5752). This cycle picked up Annex-C, the next of the four remaining Annexes, rather than re-screening that same jurisdiction list a fifth consecutive time.

Sources examined

  • Document (id, version): pk/fbr/annexure-c-inadmissible-admissible-deductions / 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, GOV-5752), 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. An initial regex-based pass over the raw worksheet XML mis-attributed a header row's own shared-string values to the wrong cell references (a greedy-match artifact on adjacent self-closing <c> elements); this was caught by cross-checking against the same row's raw XML and corrected by re-parsing with Python's xml.etree.ElementTree instead, which was used for the sheet actually cited below.
    • Confirmed via xl/workbook.xml's own <sheets> element that Annex-C (sheetId="14") maps to r:id="rId5", which xl/_rels/workbook.xml.rels resolves to xl/worksheets/sheet5.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-C ("Inadmissible / Admissible Deductions") is a self-contained, single-worksheet reconciliation schedule: thirty-one named categories of expenditure/provisions added back as inadmissible under specific sections of the Income Tax Ordinance, 2001 (mostly section 21, plus sections 28, 29, 34, and 67), followed by ten named categories of amounts admissible for tax purposes (tax depreciation/amortization for the current year, unabsorbed carry-forwards from previous years, and accounting-vs-tax gain/loss differences on disposals of intangibles/assets), each reported as a single Amount (column E). Both sections' own headline rows ("Sr. 1 — Inadmissible Deductions [Sum of 2 to 32]" and "Sr. 33 — Admissible Deductions [Sum of 34 to 43]") are themselves computed subtotals of their own listed components.

  1. Header block is formula-linked to Form IT-2, unlike Annex-A's own plain header. Row 3's Name cell (C3) and row 4's CNIC cell (C4) each carry a formula — IF('[2]IND (BUS PLUS)'!C3="","",'[2]IND (BUS PLUS)'!C3) and the CNIC equivalent — pulling directly from the IND (BUS PLUS) (Form IT-2) worksheet in the same workbook. This is the same formula-linking pattern already disclosed for pk/fbr/annexure-b-manufacturing-trading-profit-loss-account, confirming this Annex, like Annex-B, is filed alongside Form IT-2 rather than standalone — a genuine structural difference from Annex-A's own header, which carries no such formula. Tax Year (cell E3) is pre-filled 2024. NTN (cell E4) is a genuine direct-entry cell, not formula-linked.
  2. This worksheet has no Address field and no Business Name field. Like Annex-A (and unlike IT-1B/IT-2/Wealth Statement), there is no Address field. Unlike Annex-B, there is also no printed "Separate form should be filled for each business" instruction and no Business Name row — this schedule reconciles at the whole-taxpayer level, consistent with its Name/CNIC cells being formula-pulled directly from Form IT-2 rather than re-entered per business instance.
  3. **The NTN cell (E4) is covered by this worksheet's own dataValidation rule, unlike Annex-A's own NTN cell.** The sheet's single dataValidation rule (type="whole", operator="greaterThanOrEqual", formula1=0, sqref="E4 E6:E48") explicitly includes E4 — the same shape already disclosed for Annex-B's own NTN cell (G5/G59). taxpayerNtn is modelled with validation.minimum: 0 accordingly.
  4. All 43 data rows (6–48), including both headline subtotals, are uniformly validated. The same dataValidation rule's E6:E48 clause covers the entire Amount column across every one of the 43 rows — row 6 (Sr. 1, "Inadmissible Deductions [Sum of 2 to 32]") and row 38 (Sr. 33, "Admissible Deductions [Sum of 34 to 43]") included. This is the same materially different validation shape already disclosed for this workbook's Annex-A and Annex-B siblings (where the equivalent headline totals carry the identical constraint as their own components), and remains a genuine structural difference from the IT-1B/IT-2/Wealth Statement siblings, where the equivalent totals were excluded on the basis of carrying no validation rule at all. Because every row here carries the identical constraint, this version models all 43 rows as individually reportable fields — inadmissibleDeductionsTotal, admissibleDeductionsTotal, and every named component — following the same convention already established for Annex-A/Annex-B.
  5. Each line item's own FBR classification code (column D) is recorded in sourceRef/description text, not modelled as a separate field. The codes (e.g. Sr. 1's 3239, Sr. 19's 322902) are fixed lookup keys printed on the source form as plain numeric cells (numFmtId="0", General format — confirmed not a zero-padded text code that a plain number re-parse would corrupt), consistent with how Annex-A's and Annex-B's own line-item codes were handled.
  6. Row 49's bare "Signature:" / "Date:" footer, with no accompanying verification/declaration paragraph (the same shape already disclosed for Annex-A's own row 48 footer), is modelled as a single optional declarationDate field; no documents[] attestation entry is included since there is no statement text to quote.

Structural findings disclosed, not corrected

  1. No column-collapsing merge, unlike Annex-B's own Statement of Affairs section. This worksheet's own mergeCells block (A38:A48, A1:E1, A2:E2, A3:B3, A4:B4, A6:A37) was independently parsed and contains only vertical section-label merges ("Inadmissible Deductions" spanning Sr. 1–32, "Admissible Deductions" spanning Sr. 33–43) and header-label merges — no analogue of Annex-B's own <mergeCell ref="E69:F79"/> that collapsed a printed multi-column layout into fewer usable columns. Every data row here has a single, genuinely independent Amount cell.
  2. Sheet dimension (A1:X67) extends beyond populated content. Rows 50–63 carry no <row> element at all, and rows 64–67 contain only empty, styled-but-valueless cells with no text, formula, or numeric value of any kind — confirmed and not modelled, consistent with this worksheet not being printed across two pages (unlike Annex-A/Annex-B, which each repeat their identification header on a second page).
  3. All 43 Sr. numbers are present and sequential, with no skip of the kind disclosed in the Wealth Statement's own roman-numeral Inflows gap, Annex-A's own Sr. 7 skip, and Annex-B's own Sr. 49 skip — the first of this workbook's own Annex worksheets reviewed so far with no Sr.-numbering gap.
  4. Neither of the two known source-document label quirks in "grass" (Sr. 7, verbatim "grass amount of supplies", evidently intended "gross") nor the trailing double space in Sr. 19's own label ("Add Backs u/s 21(p) Utility bills exceeding prescribed amount not paid through prescribed mode ") was corrected — both are quoted verbatim (trimmed only for the trailing whitespace, which carries no semantic content) in their own fields' label/description/sourceRef text, consistent with this registry's standing convention of disclosing rather than silently correcting source-document typos (cf. Annex-A's own "zforiegn" disclosure).

Conformance fixtures (Phase 3)

8 fixtures committed under conformance/pk/fbr/annexure-c-inadmissible-admissible-deductions/1.0.0/: 2 valid scenarios plus 6 mutation-control fixtures, each derived from one of the valid fixtures by a single targeted mutation. All 8 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-few-add-backs.json (a taxpayer reporting three inadmissible add-back categories and the matching inadmissibleDeductionsTotal, no admissible-side entries) — 0 errors.
  • valid-full-reconciliation.json (a taxpayer reporting every one of the 43 lines — both subtotals and all 41 named components — plus a signed declarationDate) — 0 errors.
  • mutation-control-missing-required-field.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-subtotal.json (sets inadmissibleDeductionsTotal to a negative amount, violating minimum: 0) — exactly 1 error.
  • mutation-control-negative-amount.json (sets addBackSection21hPersonalExpenditure to a negative amount) — exactly 1 error.
  • mutation-control-negative-ntn.json (sets taxpayerNtn to a negative value) — exactly 1 error.

Structural validation

  • node tools/validate.mjs — 698/698 (full registry, this document included).
  • node tools/validate-ajv.mjs (ajv 2020-12 against spec/v0.3) — 698/698.
  • node tools/verify-sources.mjs registry/pk/fbr/annexure-c-inadmissible-admissible-deductions/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 (698 entries).

Maturity

structural-reference: the source workbook's own printed "Annex-C" (Inadmissible / Admissible Deductions) structure — identification block and all 43 named reconciliation line items with their Amount fields — 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.