Pakistan FBR Annex-F — Personal Expenses

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-5782, "GovSchema Standard Research")

This cycle re-scanned CATALOG.md fresh first rather than trusting the in-repo state from memory. The immediately preceding GOV-5773 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, pk/fbr/annexure-c-inadmissible-admissible-deductions, pk/fbr/annexure-d-depreciation-amortization, pk/fbr/annexure-e-minimum-final-tax-chargeable, and pk/fbr/wealth-statement), had all explicitly named "Annex-F" as this same nine-worksheet workbook's sole remaining disclosed, open backlog item — and the 16-jurisdiction "5 of 6 verticals" gap list had already been re-screened a dead end across seven consecutive prior cycles (GOV-5731, GOV-5738, GOV-5745, GOV-5752, GOV-5759, GOV-5766, GOV-5773). This cycle picked up Annex-F to close this workbook's own backlog outright, rather than re-screening that same jurisdiction list an eighth consecutive time.

Sources examined

• Document (id, version): pk/fbr/annexure-f-personal-expenses / 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 (GOV-3104, GOV-5731, GOV-5738, GOV-5745, GOV-5752, GOV-5759, GOV-5766, GOV-5773), 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. Parsed sheetData rows directly via Python's xml.etree.ElementTree (not a regex pass), except for the mergeCells and dataValidations blocks, which were extracted with a single targeted regex against the raw XML text (their own structure is not a repeating sheetData row shape).
  • Confirmed via xl/workbook.xml's own <sheets> element that Annex-F (sheetId="17") maps to r:id="rId8", which xl/_rels/workbook.xml.rels resolves to xl/worksheets/sheet8.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. This sheet's own _xlnm.Print_Area ('Annex-F'!$A$1:$F$28, from xl/workbook.xml's own definedNames) was cross-checked against the sheet's own populated content: rows 1–28 carry every label/value on this sheet, plus a scattered handful of blank, unlabelled, unstyled-beyond-column-default cells in columns G through P on rows 1–2 and 29–46 — column-width/row-height artifacts left over from spreadsheet authoring, outside the print area, carrying no text, formula, or fill and disregarded (this sheet's own xl/worksheets/_rels/sheet8.xml.rels contains only a printerSettings relationship — no legacyDrawing/ comments reference, so no cell comments exist on this sheet either).

Scope decisions

Annex-F ("Personal Expenses") is a single-table personal/household-expense line-item list (Sr. 1 headline total plus sixteen named categories, Sr. 2 through Sr. 17 — Sr. 17 itself being a second, embedded subtotal) with a four-row family-member-contribution sub-table nested inside the same visual block.

1. Header block matches Annex-A's and Annex-E's own plain convention, not Annex-B/Annex-C/Annex-D's formula-link convention. Row 3's Name cell (C3, merged C3:D3) and row 4's CNIC cell (C4, merged C4:D4) were independently confirmed, via the raw cell XML, to be plain blank cells (styled, no <v> value, no <f> formula element) — not formula-linked to IND (BUS PLUS) (Form IT-2), unlike Annex-B/Annex-C/Annex-D's own Name/CNIC cells. Tax Year (cell F3) is pre-filled 2024 (a bare numeric value, no shared-string/formula wrapper). NTN (cell F4) is a genuine direct-entry cell but, unlike Annex-B's/Annex-C's/Annex-D's/Annex-E's own NTN cells, is not covered by this sheet's own single dataValidation rule — the same uncovered shape already disclosed for Annex-A's own NTN cell. taxpayerNtn therefore carries no validation object, consistent with that precedent.
2. A single table with two headline totals, one of which nets its own own embedded sub-table back in. Sr. 1 ("Personal Expenses [(2 + 16) - 17]", row 6) is the overall headline total: the form's own printed formula sums Sr. 2 through Sr. 16 (fifteen itemised categories, rows 7–21) plus Sr. 17 (row 22, itself a subtotal of the family-contribution sub-table) and then subtracts that same Sr. 17 again — i.e. family contributions are added into the running total and then netted back out, a genuine printed-formula quirk quoted verbatim in that field's own description and not corrected or simplified into a friendlier equivalent formula.
3. The family-contribution sub-table (rows 23–27) is a bounded four-slot pattern, not an open-ended array, consistent with this workbook's own established convention (e.g. Annex-D's own three identically-labelled "Intangible" slots). Its own header row (row 23) prints only two column labels — "CNIC No." (cell C23) and "Name*" (cell D23) — with no repeated "Amount" label of its own; the sub-table's own Amount column (F) was confirmed, from the raw cell XML, to carry the identical style index (s="130") as the main table's own Amount cells (rows 6–22) and to fall within this sheet's own single dataValidation range (sqref includes F24:F27) — independently confirming it inherits the main table's own row-5 "Amount" header rather than being a separate, unlabelled column. Column E in this sub-table (rows 23–27) carries no header, no value, and no dataValidation coverage anywhere — a genuine unlabelled, non-fillable spacer column between the Name and Amount columns, disclosed and not modelled as a field. Modelled as four explicitly numbered field triples (familyMemberContribution1–4, each with its own Cnic/Name/Amount suffix), matching Sr. 18 through Sr. 21's own printed row numbers.
4. dataValidation coverage is total across this sheet's own Amount column, unlike every prior Annex in this workbook. The sheet's own single dataValidation rule (type="whole", operator="greaterThanOrEqual", formula1=0, sqref="F6:F22 F24:F27") was independently parsed: it covers every Amount cell in both the sixteen-category main table (rows 6–22, Sr. 1 through Sr. 17) and the four-row family-contribution sub-table (rows 24–27, Sr. 18 through Sr. 21) — including both of this sheet's own headline totals (Sr. 1, row 6; Sr. 17, row 22) alongside their own components. This is the same total-validated-like-its-components inversion already disclosed for Annex-A's and Annex-C's own headline totals, and the opposite of Annex-E's own headline-total exclusion — validation.minimum: 0 is applied uniformly to all twenty-one Amount fields sourced from this sheet (seventeen main-table categories, including both Sr. 1 and Sr. 17, plus four family-contribution Amount fields, one per slot) — see the field count reconciliation below.

Structural findings disclosed, not corrected

1. Sr. 4's own printed label carries a source-document spelling artifact. "Vehicle Running / Maintenence" (row 9) misspells "Maintenance" — quoted verbatim in that field's own description, corrected to "Maintenance" in the field's own label for legibility.
2. Sr. 1's own printed formula nets its own embedded subtotal back out. "Personal Expenses [(2 + 16) - 17]" adds Sr. 17 (family contributions) into the running total and then subtracts it again — quoted verbatim and disclosed, not corrected or simplified (see Scope decision 2 above).
3. This sheet's own rotated section label (A6:A27, "Personal Expenses") exactly spans this sheet's entire single-table block, including its own embedded family-contribution sub-table — the converse of Annex-E's own disclosed asymmetry (Annex-E's own rotated label, A5:A39, fell sixteen rows short of that sheet's own last data row). Confirmed independently from the raw mergeCells block and disclosed here for completeness, not because it constitutes a defect.
4. mergeCells block (25 entries), independently parsed and confirmed: A1:F1 (title), A2:F2 (subtitle "Personal Expenses"), A3:B3/C3:D3 and A4:B4/C4:D4 (Name/CNIC label-and-value pairs), C5:D5 (header "Description"), C6:D6 through C22:D22 (each of the seventeen category rows' own Description cell), and A6:A27 (the rotated section label discussed in finding 3). No merges exist inside the family-contribution sub-table (rows 23–27) — its own CNIC/Name/Amount columns are genuinely separate, unmerged cells, confirming the three-field-per-slot modelling choice.

Field count reconciliation

34 fields total: 4 header fields (taxpayerName, taxpayerCnic, taxpayerNtn, taxYear) + 17 main-table category amounts (Sr. 1 through Sr. 17, one field each) + 12 family-contribution sub-table fields (4 slots × 3 fields each — CNIC, Name, Amount) + 1 declarationDate = 4 + 17 + 12 + 1 = 34. validation.minimum: 0 is applied to all 17 main-table category amounts plus all 4 family-contribution Amount fields (21 fields in total); the 4 header fields, 8 family-contribution CNIC/Name fields, and declarationDate carry no minimum.

Conformance fixtures (Phase 3)

7 fixtures committed under conformance/pk/fbr/annexure-f-personal-expenses/1.0.0/: 2 valid scenarios plus 5 mutation-control fixtures, each derived from one of the valid fixtures 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-few-categories.json (a taxpayer reporting a handful of personal- expense categories, no family contributions) — 0 errors.
• valid-full-reconciliation.json (a taxpayer reporting all sixteen personal-expense categories, both headline totals, all four family-member contribution slots, and 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 a 14-digit value) — exactly 1 error.
• mutation-control-negative-amount.json (sets rent to a negative amount, violating minimum: 0) — exactly 1 error.
• mutation-control-invalid-declaration-date-type.json (sets declarationDate to a non-date numeric value) — exactly 1 error.

No mutation-control-negative-ntn.json fixture is included: unlike Annex-C's/Annex-D's/Annex-E's own NTN cells, Annex-F's taxpayerNtn carries no validation.minimum (Scope decision 1 above), the same shape already disclosed for Annex-A's own NTN field — Annex-A's own conformance fixture set likewise omits a negative-NTN mutation for the identical reason.

Structural validation

• node tools/validate.mjs — 701/701 (full registry, this document included).
• node tools/validate-ajv.mjs (ajv 2020-12 against spec/v0.3) — 701/701.
• node tools/verify-sources.mjs registry/pk/fbr/annexure-f-personal-expenses/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 (701 entries).

Maturity

structural-reference: the source workbook's own printed "Annex-F" (Personal Expenses) structure — identification block, the sixteen named personal/household-expense categories with their headline total, and the embedded four-slot family-contribution sub-table — 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.