Pakistan FBR Form IT-2 — Individual Income Tax Return (Business & Any Other Head Except Salary)

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-5738, "GovSchema Standard Research")

This cycle re-scanned CATALOG.md fresh rather than trusting the in-repo state from memory. Every jurisdiction currently disclosed at 5 of 6 verticals was re-checked against the document's own vertical-history entries: AE (Passport), BA (Visa), BR (Visa), CZ (Passport), GR (National ID), ID (National ID), JM (National ID), MK (Visa), MN (National ID), MT (Taxes), NO (Passport), PL (Visa), RW (Taxes), SK (Visa), TN (DMV), TT (National ID) — 16 in total. Every one of these gaps was independently confirmed, from the document's own prior-cycle text, to already be a re-screened dead end (in-person/biometric-only, login/CAPTCHA-gated, or a confirmed duplicate of an already-modelled EU-harmonized template) rather than a genuinely new, untested lead — matching the immediately preceding GOV-5731 cycle's own finding for a largely overlapping set. With no jurisdiction-closing candidate available, the strongest actually-open, pre-sourced candidate was this worksheet: both the sibling pk/fbr/annual-individual-income-tax-return-it-1b document's own v1.0.0 (GOV-3104, 2026-07-15) and the pk/fbr/wealth-statement document's own v1.0.0 (GOV-5731, 2026-07-31) explicitly named the 'IND (BUS PLUS)' worksheet (Form IT-2) as open backlog. This cycle picked up that pre-flagged companion rather than starting a new jurisdiction from scratch.

Aside, disclosed for the record: a separate, non-schema markdown document (GovSchema_Research_Status_2026-07-31.md, merged directly by a human recovering a crashed background agent's commit, PR #758) was found in the repository root this cycle, claiming Brazil is "missing from ALL 6 verticals." This is independently contradicted by both CATALOG.md's own ## By Jurisdiction table (BR — 6 schemas, 5 of 6 verticals: Passport, DMV, Business Formation, Taxes, National ID all ✓, only Visa a confirmed dead end) and the registry contents on disk (registry/br/pf, registry/br/sp/jucesp, registry/br/mg/detran, registry/br/rfb, registry/br/tse, registry/br/pr/iipr). The PR's own description already flags this and other figures in that document as stale and directs readers to treat CATALOG.md, not that document, as the source of truth — no further correction was needed this cycle.

Sources examined

• Document (id, version): pk/fbr/annual-individual-income-tax-return-it-2 / 1.0.0
• Spec version: GovSchema 0.3.0
• Authority: Federal Board of Revenue (FBR).
• Primary source:
  • Direct .xlsx (the same workbook already modelled twice, as annual-individual-income-tax-return-it-1b and wealth-statement): 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 the figures both the GOV-3104 (2026-07-15) and GOV-5731 (2026-07-31) cycles recorded for this same workbook, confirming no revision. No login/CAPTCHA gate on this direct download1.fbr.gov.pk URL.
  • Native Office Open XML .xlsx (a zip archive of XML parts), not a PDF. No unzip, pip, or openpyxl available in this environment; unzipped directly with Python's built-in zipfile module. The worksheet IND (BUS PLUS) (Form IT-2, this document's scope) is confirmed via xl/workbook.xml's own <sheets> element (<sheet name="IND (BUS PLUS)" sheetId="3" r:id="rId2"/>), mapped to xl/worksheets/sheet2.xml via xl/_rels/workbook.xml.rels's rId2 relationship, and cross-checked against the sheet's own printed title row (" RETURN OF TOTAL INCOME / STATEMENT OF FINAL TAXATION UNDER THE INCOME TAX ORDINANCE, 2001 (IT-2)").
  • Parsed sheet2.xml's sheetData rows (row 1 through row 170, the sheet's last populated row, spanning two printed pages within the one worksheet), xl/sharedStrings.xml's shared string table, and the sheet's own dataValidations block (4 rules) cell-by-cell from the raw XML.

Scope decisions

The IND (BUS PLUS) worksheet is structurally the business-income sibling of the already-modelled IND (PROP-CG-OS) worksheet (Form IT-1B): the same identification block, the same headline-income-line shape, and a nearly identical verification/declaration block, but for individuals deriving income under the head Business (plus any head other than Salary) rather than Property/Capital Gains/Other Sources.

In scope, at the level the sheet's own dataValidations confirm is directly fillable, mirroring IT-1B's own scope boundary exactly where the two sheets share structure:

• Identification: taxpayerName, taxpayerCnic, taxpayerNtn, taxpayerAddress, taxYear.
• Sr. 11–13: businessIncome, capitalGainsIncome, otherSourcesIncome (the Sr. 13 headline total).
• Sr. 14–25 (Other Sources sub-items): otherSourcesReceipts, royaltyIncome, profitOnDebt, profitOnDebtExceeding36Million, groundRent, subLeaseRent, leaseRentWithPlantAndMachinery, annuityPension, otherReceipts, otherSourcesDeductions, accountingDepreciation, otherDeductions.
• Sr. 26–30 (Foreign Income and its four sub-categories): foreignIncome, foreignBusinessIncomeLoss, foreignPropertyIncomeLoss, foreignCapitalGainIncomeLoss, foreignOtherSourcesIncomeLoss.
• Sr. 31–33: aopUntaxedIncomeShare, aopTaxedIncomeShare, totalIncome.
• Sr. 34–38 (Deductible Allowances and its three components, plus Taxable Income): deductibleAllowancesTotal, zakatDeduction, workersWelfareFundDeduction, educationExpensesDeduction, taxableIncome.
• The verification/declaration block: declarantName, declarantCnic, declarantCapacity, declarationDate.

A genuine structural difference from IT-1B, not a scope narrowing: the IT-1B sheet has no Other Sources sub-item breakdown at all (its own Sr. 12 "Income / (Loss) from Other Sources" is a single line with no feeding rows) and no Foreign Income sub-categories (its own Sr. 13 "Foreign Income" is likewise a single line). This sheet's own rows 21–37 print twelve individually labelled Other Sources sub-items and four individually labelled Foreign Income sub-categories, each validated fillable by the sheet's own dataValidations (decoded below). These are modelled individually — the same registry convention already used for Deductible Allowances (a headline total plus its named components, present in both this document and IT-1B) and for Wealth Statement's own Inflows/Outflows exception — rather than collapsed into their respective headline totals alone, since each is a fixed, small, uniquely labelled line item, not a repeating table shape (which would require GSP-0009, still Proposed and CEO-gated).

Out of scope, mirroring IT-1B's own scope boundary exactly:

• The Property income sub-item breakdown (Sr. 1–10, rows 8–17). Row 8's own F8/G8/H8 cells carry no data-validation rule at all — the identical computed-subtotal signal IT-1B's own Sr. 1 (row 9) carried, confirming Property remains a computed subtotal on this sheet too, with no direct-entry validation of its own.
• The workbook's own per-line three-column split (F/G/H — "Total Amount" / "Amount Exempt from Tax or Subject to Fixed/Final Tax" / "Amount Subject to Normal Tax"). Not modelled reliably: the sheet's own data-validation ranges cover the three columns inconsistently. For example, row 18 (Sr. 11, Business Income) validates all three columns (F18:H18), but rows 33–37 (Sr. 26–30, the Foreign Income total and its four sub-categories) validate only F and H — the G column is not validated for any of these five rows (G21:G32, the sheet's only decimal-typed validation rule, stops at row 32, one row short of Sr. 26 at row 33). This is the same class of per-row column-validation inconsistency IT-1B's own verification record already documented for its own sheet, not fabricated or corrected here — this document reports a single headline figure per line, as IT-1B does.
• The Computations/tax-liability section (Sr. 39–62, rows 47–70): tax chargeable, normal income tax, tax credits, four distinct minimum-tax adjustment lines, six turnover-tax lines at named statutory percentages (0.25% through 1.5% under section 113), tax on high-earning persons (u/s 4C), tax on deemed income (u/s 7E), advance/admitted/refundable/ demanded income tax, a refund-adjustment line, Workers' Welfare Fund, and agriculture income/tax — arithmetic derived from the return, not primary taxpayer-supplied data, the same exclusion basis IT-1B applied to its own Sr. 21–33.
• The Final/Fixed/Minimum/Average/Relevant/Reduced Tax withholding schedule — a second printed page (rows 74–169, confirmed by the worksheet's own page-2 header at row 74 and a "2/2" page-number cell), roughly 150 individually named withholding-tax-rate categories spanning sections 148 (imports), 150 (dividends), 152 (non-resident payments), 153–156 (goods/services/contracts/prizes), 233–236Z (brokerage, utilities, tolls, petroleum, bonus shares, capital gains on immovable property and securities at named holding-period bands and rates), and 156A/233A (commission/brokerage). All confirmed fillable by the sheet's own dataValidations (F80:G146, H80:H169, F148:G169 — unlike the Property subtotal, these rows genuinely are data-entry cells, not computed), but excluded on the same disproportionate-expansion basis IT-1B's own verification record already applied to this identical schedule (there, ~30 rows counted from IT-1B's own sheet; here, roughly five times as many) — a schedule of this size would require either GSP-0009 (repeating-value fields, still Proposed and CEO-gated) or flattening ~150 distinct field names for a single companion-schema cycle, a disproportionate expansion relative to the value delivered.
• Annexes A through F, which remain this workbook's own disclosed, cross-schema backlog (shared with the sibling IT-1B and Wealth Statement documents).

Disclosed structural findings

1. NTN is required here, unlike the sibling IT-1B document. This sheet's own row 5 label reads "NTN*" (with an asterisk), while IT-1B's own row 5 reads "NTN" (unstarred, and modelled required: false). The underlying data-validation rule on the NTN cell (H5, whole number 1–99,999,999) is otherwise identical in shape to IT-1B's own J5 rule. taxpayerNtn is modelled required: true here, a genuine and disclosed difference driven by the source form's own printed marking, not a judgment call.
2. Tax Year internal inconsistency. The workbook's own title (Individual Paper Return for Tax Year 2024) and this sheet's own second-page repeated header (row 76, cell H76, pre-filled 2024) both read 2024, but this same sheet's own first-page header (row 4, cell H4) is itself pre-filled the literal numeric value 2023 — a genuine internal inconsistency in the source spreadsheet. Disclosed here and in the taxYear field's own description; not corrected by this schema. (The sibling IT-1B sheet's own row 4 is consistently pre-filled 2024 with no equivalent defect.)
3. Verification block reassembled from three separate text fragments, not one paragraph. Unlike IT-1B's own verification block (a single contiguous cell range at rows 76–77), this sheet's declaration spans row 71 ("Verification", a blank name cell, ", CNIC No.", the F71:G71 CNIC input cells, ", in my capacity", a blank capacity cell), row 72 (the long "as Self / Representative (as defined in section 172 of the Income Tax Ordinance, 2001) of the Taxpayer named above, do solemnly declare..." continuation, a separate shared-string entry), and row 73 ("Signature:" / "Date:"). Reassembled verbatim into documents[].statement; the underlying legal text is otherwise identical in substance to IT-1B's own.
4. Foreign Income sub-category G-column validation gap. As noted under "Scope decisions" above: Sr. 26 (Foreign Income total, row 33) and its four sub-categories (Sr. 27–30, rows 34–37) are validated fillable on columns F and H but not G — the sheet's only decimal-typed validation rule (G21:G32) stops one row short. Disclosed as a real, observed data-validation gap, not a fabricated or corrected value.
5. A likely source-document typo, quoted verbatim and disclosed, not corrected. Sr. 27's own printed label reads "Foreign Bussiness Income/Loss" (double "s" in "Bussiness") — quoted exactly as printed in the field's sourceRef, with [sic] noted, rather than silently corrected to "Business."
6. CNIC constraint re-confirmed identical across all three documents from this workbook. The sheet's own dataValidations block carries one type="whole" rule spanning both C5 (taxpayer CNIC) and F71:G71 (declarant CNIC), bounded [1000000000000, 9999999999999] — the identical 13-digit constraint already modelled on both annual-individual-income-tax-return-it-1b and wealth-statement, confirming the same NADRA CNIC format applies uniformly across every worksheet of this workbook.

Conformance fixtures (Phase 3)

7 fixtures committed under conformance/pk/fbr/annual-individual-income-tax-return-it-2/1.0.0/: 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[]/documents[], not committed to the repo) before being finalized:

• valid-self-filer-business-income-only.json (a self-filing business individual reporting only Business Income and Total/Taxable Income, no Other Sources/Foreign/AOP detail) — 0 errors.
• valid-representative-filed-full-breakdown.json (a full Other Sources sub-line breakdown, a Foreign Income sub-category, both AOP share types, and all three deductible-allowance components, filed via a representative) — 0 errors.
• mutation-control-missing-required-field.json (drops taxpayerAddress) — exactly 1 error.
• mutation-control-missing-required-ntn.json (drops taxpayerNtn — statically required here, unlike the sibling IT-1B document) — exactly 1 error.
• mutation-control-invalid-cnic-pattern.json (sets taxpayerCnic to an 11-digit value) — exactly 1 error.
• mutation-control-negative-amount.json (sets businessIncome to -3200000, violating minimum: 0) — exactly 1 error.
• mutation-control-invalid-enum-declarant-capacity.json (sets declarantCapacity to GUARDIAN, not in the enum) — exactly 1 error.

Structural validation

• node tools/validate.mjs — 695/695 (full registry, this document included).
• node tools/validate-ajv.mjs (ajv 2020-12 against spec/v0.3) — 695/695.
• node tools/verify-sources.mjs registry/pk/fbr/annual-individual-income-tax-return-it-2/1.0.0 — 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 (695 entries).

Maturity

structural-reference: the source workbook's own printed "IND (BUS PLUS)" (Form IT-2) structure — identification block, the headline income lines and their Other Sources/Foreign Income sub-categories, the Deductible Allowances total and its three components, 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.