Registry entry

Pakistan FBR Form IT-1B — Individual Income Tax Return (Property, Capital Gains & Other Sources)

The Federal Board of Revenue's (FBR) official 'Manual Return' workbook for individuals, Tax Year 2024 edition, worksheet 'IND (PROP-CG-OS)' — Form IT-1B, 'Return of Total Income under the Income Tax Ordinance, 2001', filed by individuals deriving income under any head other than Salary or Business (property, capital gains, other sources, foreign income, and AOP-share income). This document opens Pakistan's Taxes vertical (combined with the already-modelled Business Formation vertical, `pk/secp/company-incorporation-single-member-company`), scoped to the return's identification block, its six unambiguous headline income/allowance totals (Capital Gains, Other Sources, Foreign Income, AOP untaxed share, AOP taxed share, Total Income, Deductible Allowances Total, Zakat, Education Expenses, Taxable Income), and the verification/declaration block. Out of scope for this version: the Property income sub-item breakdown (Sr. 2–10, e.g. rent received, forfeited deposits, repair allowances) that rolls up into the Property total (Sr. 1) — the workbook's own data-validation rules confirm Sr. 1 is a computed subtotal with no direct-entry validation of its own, consistent with the sibling IT-2 worksheet's explicit '[Sum of 2 to 10]' annotation, so it is not modelled as an independently reportable field; the workbook's own per-line three-column split (a 'Total Amount' / 'Amount Exempt from Tax or Subject to Fixed/Final Tax' / 'Amount Subject to Normal Tax' triple for income lines, redefined to 'Total' / 'Inadmissible' / 'Admissible' for the Deductible Allowances lines) — each field here reports a single headline figure per line rather than this breakdown, since the workbook's own data-validation ranges confirm the three columns are not uniformly fillable across every row (e.g. Sr. 11/12 validate only two of the three columns, Sr. 20 validates only one), a real but inconsistent structure not modelled reliably within this cycle's scope; the Computations/tax-liability section (Sr. 21–33: tax chargeable, tax credits, advance tax, and similar arithmetic derived from the return, not primary taxpayer-supplied data); the Final/Fixed/Minimum/Average/Relevant/Reduced Tax withholding schedule (Sr. 34–65, dozens of withholding-tax-rate categories); Annexes A through F; the Wealth Statement (mandatory under section 116 of the Income Tax Ordinance, a strong companion-schema candidate for a future cycle); and the sibling 'IND (BUS PLUS)' worksheet (Form IT-2, for individuals with business income). 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/annual-individual-income-tax-return-it-1b

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 'IND (PROP-CG-OS)' — Form IT-1B, 'Return of Total Income under the Income Tax Ordinance, 2001 (For Individual, Deriving Income under any Head other than Salary / Business)'

Machine access

Schema document
registry/pk/fbr/annual-individual-income-tax-return-it-1b/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/pk/fbr/annual-individual-income-tax-return-it-1b/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

19 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 filing this return.

  • taxpayerCnic string required

    Taxpayer's 13-digit Computerized National Identity Card (CNIC) number, issued by NADRA. The source workbook's own data-validation rule on this cell constrains it to a whole number between 1,000,000,000,000 and 9,999,999,999,999 (i.e. exactly 13 digits).

    pattern
  • taxpayerNtn string optional

    Taxpayer's National Tax Number (NTN), if different from or in addition to the CNIC. The source workbook's own data-validation rule on this cell constrains it to a whole number between 1 and 99,999,999 (up to 8 digits).

    pattern
  • taxpayerAddress string required

    Taxpayer's address.

  • taxYear string required

    The tax year this return covers, e.g. "2024". This source is itself the Tax Year 2024 edition of the Manual Return workbook.

  • capitalGainsIncome number optional

    Sr. 11 — gains or losses from capital assets (including securities) for the tax year.

    range: 0–∞
  • otherSourcesIncome number optional

    Sr. 12 — income or loss from other sources for the tax year.

    range: 0–∞
  • foreignIncome number optional

    Sr. 13 — foreign-source income for the tax year.

    range: 0–∞
  • aopUntaxedIncomeShare number optional

    Sr. 14 — the taxpayer's share in an Association of Persons' (AOP) income that has not yet been taxed at the AOP level.

    range: 0–∞
  • aopTaxedIncomeShare number optional

    Sr. 15 — the taxpayer's share in an Association of Persons' (AOP) income that has already been taxed at the AOP level.

    range: 0–∞
  • totalIncome number optional

    Sr. 16 — total income for the tax year, defined by the source form as the sum of Sr. 1 (Property), 11, 12, 13, 14, and 15. Sr. 1 (Property) is out of scope for this document (see the document-level description), so this field reports the return's own headline total figure rather than a value this schema can independently derive from its other fields.

    range: 0–∞
  • deductibleAllowancesTotal number optional

    Sr. 17 — total deductible allowances. The source form's own printed formula label reads '[18+19+20]', but Sr. 20 is 'Taxable Income' (computed after allowances, not a deductible-allowance component); only Sr. 18 (Zakat) and Sr. 19 (Education Expenses) exist as this line's actual sub-items. Disclosed here as a source-document artifact, not corrected by this schema.

    range: 0–∞
  • zakatDeduction number optional

    Sr. 18 — Zakat paid, deductible under section 60 of the Income Tax Ordinance, 2001.

    range: 0–∞
  • educationExpensesDeduction number optional

    Sr. 19 — educational expenses, deductible under section 60D of the Income Tax Ordinance, 2001.

    range: 0–∞
  • taxableIncome number optional

    Sr. 20 — taxable income, defined by the source form as Total Income (Sr. 16) minus Deductible Allowances (Sr. 17).

    range: 0–∞
  • declarantName string required

    Name of the person making the verification declaration — the taxpayer themselves, or their representative as defined in section 172 of the Income Tax Ordinance, 2001.

  • declarantCnic string required

    13-digit CNIC number of the declarant (taxpayer or representative). The source workbook's own data-validation rule on this cell constrains it to the same whole-number range as the taxpayer's own CNIC field (1,000,000,000,000 to 9,999,999,999,999).

    pattern
  • declarantCapacity enum required

    Whether the declarant is signing as the taxpayer themselves (Self) or as their representative, as defined in section 172 of the Income Tax Ordinance, 2001.

    enum: SELF | REPRESENTATIVE
  • declarationDate date required

    Date the declarant signs the verification declaration.

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: 2026-07-15

Why this schema and why now (GOV-3104, delegated from GOV-3101)

The prior GOV-3101 cycle ("GovSchema Standard Research") scouted Pakistan alongside other candidates while opening Israel's Visa vertical, and found FBR's official "Manual Return" workbook for individuals a strong, cleanly-sourced Taxes-vertical candidate — but judged it too large to author accurately within that same cycle's effort budget (a 9-worksheet composite workbook) and delegated it as a standalone child issue, GOV-3104, with pre-verified sourcing (URL, sha256, byte count, worksheet inventory). This cycle (GOV-3109, "GovSchema Standard Research") found GOV-3104 unclaimed and picked it up directly rather than re-scouting fresh candidates, since it was already a fully pre-verified, ready backlog item.

Sources examined

  • Document (id, version): pk/fbr/annual-individual-income-tax-return-it-1b / 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 — re-fetched independently this cycle via plain curl: HTTP 200, size 104,097 bytes, sha256 4e2f9874e9a910713fae9a182fc5c5a578bcfd2649d2031f8144c8b5fba96b9f — both figures exactly matching GOV-3104's own pre-recorded sourcing notes. No login/CAPTCHA gate on this direct download1.fbr.gov.pk URL, linked from fbr.gov.pk/income-tax-return-form/51147/131234.
    • This is a native Office Open XML .xlsx (a zip archive of XML parts), not a PDF. No unzip, pip, or openpyxl was available in this environment; the archive was unzipped directly with Python's built-in zipfile module and every worksheet's sheetData rows, sharedStrings.xml string table, cell style (s) attributes, and the workbook's own dataValidations rules were parsed by hand from the raw XML (xl/workbook.xml, xl/_rels/workbook.xml.rels, xl/worksheets/sheetN.xml, xl/sharedStrings.xml).
    • Confirmed 9 worksheets via xl/workbook.xml's <sheets> element, cross-checked against each worksheet's own printed title row: IND (PROP-CG-OS) (Form IT-1B, this document's scope), IND (BUS PLUS) (Form IT-2, the business-income variant), Annex-A through Annex-F, and Wealth Statement (the section-116 net-worth statement).

Scope decisions

The workbook is a 9-worksheet composite spanning far more than one return. Modeling all of it in one version would require field-by-field transcription of several large, structurally distinct schedules well beyond what a single cycle can transcribe and independently cross-check with confidence. This v1.0.0 is scoped to the "IND (PROP-CG-OS)" worksheet alone (Form IT-1B, for individuals with property/capital-gains/other- sources/foreign/AOP-share income — i.e. everything other than salary or business income, which the sibling "IND (BUS PLUS)"/Form IT-2 worksheet covers instead):

  1. Identification block modeled in full: taxpayer name, CNIC, NTN, address, and tax year (row 4–6 of the worksheet).
  2. The Property income sub-item breakdown (Sr. 2–10 — rent received, 1/10th-not-adjusted amounts, forfeited deposits, unrecoverable-rent recovery, unpaid liabilities, the 1/5th building-repairs allowance, insurance premium, local rate/tax, and other deductions) is out of scope, and so is the Property category total itself (Sr. 1, code 2000). This was not an arbitrary cut: the worksheet's own dataValidations block has no numeric-entry rule at all covering row 9 (Sr. 1's own row), while every other in-scope income/allowance line does carry one — confirming Sr. 1 is a computed subtotal (summing Sr. 2–10), not an independently, directly-entered figure, consistent with the sibling IT-2 worksheet's own explicit row label "Income/(loss) from property [Sum of 2 to 10]" (the IT-1B worksheet's row 9 omits that bracket text, but the underlying structure — a category total rolling up ten sub-items — is the same).
  3. Six unambiguous headline totals modeled, each as a single reported number rather than the worksheet's own multi-column breakdown (see point 5): Capital Gains (Sr. 11, code 4000), Other Sources Income (Sr. 12, code 5000), Foreign Income (Sr. 13, code 6000), AOP untaxed income share (Sr. 14, code 3131), AOP taxed income share (Sr. 15, code 3141), and Total Income (Sr. 16, code 9000) — plus, from the Deductible Allowances section, Deductible Allowances Total (Sr. 17, code 9009), Zakat u/s 60 (Sr. 18, code 9001), Education Expenses u/s 60D (Sr. 19, code 9008), and Taxable Income (Sr. 20, code 9100).
  4. A source-document artifact was found and disclosed, not silently corrected: Sr. 17's own printed label reads "Deductible Allowances [18+19+20]", implying it sums Sr. 18, 19, and 20. But Sr. 20 is "Taxable Income [16-17]" — a figure computed after Deductible Allowances (Sr. 17), and therefore cannot itself be one of Sr. 17's own addends. Only Sr. 18 (Zakat) and Sr. 19 (Education Expenses) exist as real sub-items of Sr. 17 elsewhere in the worksheet. This is disclosed in both schema.json's field-level description for deductibleAllowancesTotal and in the CATALOG.md update, quoted verbatim rather than reinterpreted.
  5. The worksheet's own three-column layout (headed "Total Amount" / "Amount Exempt from Tax or Subject to Fixed/Final Tax" / "Amount Subject to Normal Tax" for income lines, redefined to "Total" / "Inadmissible" / "Admissible" for the Deductible Allowances lines) is out of scope for this version. This was independently confirmed as a genuinely inconsistent structure, not a uniform three-column form, by decoding the worksheet's single greaterThanOrEqual 0 data-validation rule's sqref cell-range union cell-by-cell: Sr. 11/12 (rows 19–20) validate only two of the three columns (I and J, not H); Sr. 13/14/16 (rows 21/22/24) validate all three; Sr. 15 (row 23) validates only H and J; Sr. 17/18/19 (rows 26–28) validate all three; Sr. 20 (row 29, Taxable Income) validates only column J. Rather than fabricate a uniform H/I/J split this source itself does not apply consistently, each in- scope line is modeled as one reported total.
  6. CNIC format independently confirmed from the source's own data-validation rule, not an external reference. Cell C5 (the taxpayer CNIC field) and cell range G76:H76 (the verification block's declarant-CNIC field) both carry an identical type="whole" rule bounded [1000000000000, 9999999999999] — i.e. exactly a 13-digit whole number — modeled as taxpayerCnic/declarantCnic's pattern: "^\\d{13}$". Cell J5 (the NTN field) carries a separate type="whole" rule bounded [1, 99999999] (up to 8 digits), modeled as taxpayerNtn's pattern: "^\\d{1,8}$".
  7. A second, unrelated artifact was identified and excluded as template noise: stray non-zero values (e.g. 734500) left in an otherwise- unused spreadsheet column (C4) on two rows of this worksheet, outside the three defined amount columns. Not modeled as a field.
  8. The verification/declaration paragraph (rows 76–77) is modeled as a documents[] attestation entry, quoted verbatim, following this registry's established convention for signed/quoted declaration text. Its blanks — declarant name, declarant CNIC, and the printed "Self / Representative" capacity choice (referencing section 172 of the Income Tax Ordinance, 2001) — are modeled as declarantName, declarantCnic, and the declarantCapacity enum, all required: true.
  9. Out of scope for this version, disclosed here rather than silently omitted: the Property sub-item breakdown and total (Sr. 1–10, see point 2 above); the Computations/tax-liability section (Sr. 21–33: tax chargeable, normal income tax, tax credits, advance tax, admitted/ demanded/refundable tax, agriculture income and its tax — arithmetic derived from the return, not primary taxpayer-supplied data); the Final/Fixed/Minimum/Average/Relevant/Reduced Tax withholding schedule (Sr. 34–65, dozens of withholding-tax-rate categories for dividends, imports, prize money, capital gains on securities/immovable property, etc. — confirmed via a distinct data-validation header redefinition at row 43, "Receipts/Value" / "Tax Collected/Deducted" / "Tax Chargeable", marking a genuine section boundary); Annexes A through F; the mandatory Wealth Statement (section 116 of the Income Tax Ordinance — a 180-row, 27-major-line-item net-worth statement with bounded repeating sub-items per asset category, a strong companion-schema candidate for a future cycle); and the sibling "IND (BUS PLUS)" worksheet (Form IT-2).

Conformance fixtures (Phase 3)

6 fixtures committed under conformance/pk/fbr/annual-individual-income-tax-return-it-1b/1.0.0/: 2 valid scenarios plus 4 mutation-control fixtures, each derived from one of the valid fixtures by a single targeted mutation. All 6 were run against a from-scratch, ephemeral field-by-field conformance checker (derived directly from this schema's own fields[]/documents[], not committed to the repo) before being finalized:

  • valid-self-filer-minimal-income.json (a self-filing individual reporting only Total Income and Taxable Income, no capital gains/foreign/ AOP income or deductions) — 0 errors.
  • valid-representative-filed-with-deductions.json (capital gains, other- sources, foreign, and both AOP income-share lines populated, Zakat and education-expense deductions claimed, filed via a representative) — 0 errors.
  • mutation-control-missing-required-field.json (drops taxpayerAddress) — exactly 1 error.
  • mutation-control-invalid-enum-declarant-capacity.json (sets declarantCapacity to AGENT, not in the enum) — exactly 1 error.
  • mutation-control-invalid-cnic-pattern.json (sets taxpayerCnic to a 12-digit value) — exactly 1 error.
  • mutation-control-negative-amount.json (sets totalIncome to -50000, violating minimum: 0) — exactly 1 error.

Structural validation

  • node tools/validate.mjs registry/pk/fbr/annual-individual-income-tax-return-it-1b/1.0.0/schema.json — ok.
  • node tools/validate-ajv.mjs registry/pk/fbr/annual-individual-income-tax-return-it-1b/1.0.0/schema.json (ajv 2020-12 against spec/v0.3) — ok.
  • Full-registry re-run after adding this document: node tools/validate.mjs → 469/469; node tools/validate-ajv.mjs → 469/469.
  • node tools/verify-sources.mjs registry/pk/fbr/annual-individual-income-tax-return-it-1b/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 (469 entries).

Maturity

structural-reference: the source workbook's own printed "IND (PROP-CG-OS)" structure — identification block, six headline income/ allowance totals, and the verification declaration — 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.