# Verification record — `pk/fbr/annual-individual-income-tax-return-it-1b` v1.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../practices/manual-source-review-v1.md) 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`: — 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 `` 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.