Pakistan FBR Wealth Statement under Section 116 of the Income Tax Ordinance, 2001

Fields

• taxpayerName string required

  Full name of the individual taxpayer filing this Wealth Statement.

• 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) — identical to the sibling `annual-individual-income-tax-return-it-1b` document's own CNIC constraint.

  pattern
• taxpayerNtn string optional

  Taxpayer's National Tax Number (NTN), if different from or in addition to the CNIC.

• residenceAddress string required

  Taxpayer's residential address.

• businessAddress string required

  Taxpayer's business address. The source form marks this required (printed asterisk) with no visible conditional qualifier, even though not every individual filer has a business — see the document-level `verification.notes` disclosed finding.

• taxYear string required

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

• agriculturalPropertyValue number optional

  Sr. 1 — total value at cost of agricultural property (irrigated, unirrigated, or uncultivable) held inside Pakistan, outside any business.

  range: 0–∞
• nonBusinessRealPropertyValue number optional

  Sr. 2 — total value at cost of commercial, industrial, or residential property (house, flat, shop, plaza, factory, workshop, etc.) held outside any business.

  range: 0–∞
• businessCapitalValue number optional

  Sr. 3 — the taxpayer's capital amount across any Association of Persons (AOP) and any Sole Proprietorship business.

  range: 0–∞
• nonBusinessEquipmentValue number optional

  Sr. 4 — total value at cost of equipment held outside any business.

  range: 0–∞
• nonBusinessAnimalValue number optional

  Sr. 5 — total value at cost of livestock, pets, or other animals held outside any business.

  range: 0–∞
• nonBusinessInvestmentValue number optional

  Sr. 6 — total value at cost of investments held outside any business (bank accounts, fixed/PLS/savings deposits, annuities, bonds, certificates, debentures, term deposits, funds, instruments, insurance policies, securities, stock/shares, units, and other instruments).

  range: 0–∞
• nonBusinessDebtReceivableValue number optional

  Sr. 7 — total value of debts owed to the taxpayer outside any business (advances, deposits, prepayments, receivables, securities, and other amounts due to the taxpayer).

  range: 0–∞
• nonBusinessMotorVehicleValue number optional

  Sr. 8 — total value at cost of motor vehicles (car, jeep, motorcycle, scooter, van) held outside any business.

  range: 0–∞
• preciousPossessionValue number optional

  Sr. 9 — total value at cost of precious possessions (antiques, artifacts, jewelry, ornaments, metal, or stone).

  range: 0–∞
• householdEffectValue number optional

  Sr. 10 — total value at cost of household effects.

  range: 0–∞
• personalItemValue number optional

  Sr. 11 — total value at cost of personal items.

  range: 0–∞
• cashValue number optional

  Sr. 12 — total cash on hand (notes and coins) outside any business. The source's own bracket label reads '[Sum of 12 i to 12 x]' (implying ten sub-item rows), but the sheet carries exactly one physical row here ('Notes & Coins', no roman-numeral sub-item marker) — see the document-level `verification.notes` disclosed finding.

  range: 0–∞
• otherAssetValue number optional

  Sr. 13 — total value at cost of any other asset not reported in Sr. 1–12 or Sr. 14.

  range: 0–∞
• assetsInOthersNameValue number optional

  Sr. 14 — total value at cost of assets held in another person's name but beneficially owned by the taxpayer.

  range: 0–∞
• totalAssetsInsidePakistan number required

  Sr. 15 — total assets held inside Pakistan, defined by the source form as the sum of Sr. 1 through Sr. 14.

  range: 0–∞
• assetsOutsidePakistanValue number optional

  Sr. 16 — total value at cost of assets held outside Pakistan. The form's own footnote clarifies this line was separated from 'Any Other Asset' (Sr. 13) for clarity.

  range: 0–∞
• totalAssets number required

  Sr. 17 — total assets, defined by the source form as Total Assets inside Pakistan (Sr. 15) plus Assets held outside Pakistan (Sr. 16).

  range: 0–∞
• nonBusinessCreditValue number optional

  Sr. 18 — total liabilities owed by the taxpayer outside any business (advances, borrowings, credit, loans, mortgages, overdrafts, payables, and other amounts owed by the taxpayer).

  range: 0–∞
• totalLiabilities number required

  Sr. 19 — total liabilities.

  range: 0–∞
• netAssetsCurrentYear number required

  Sr. 20 — net assets for the current tax year, defined by the source form as Total Assets (Sr. 17) minus Total Liabilities (Sr. 19).

• netAssetsPreviousYear number required

  Sr. 21 — net assets reported for the immediately preceding tax year.

• netAssetsChange number optional

  Sr. 22 — the change in net assets year-over-year, defined by the source form as Net Assets Current Year (Sr. 20) minus Net Assets Previous Year (Sr. 21). May be negative if net assets decreased.

• inflowIncomeDeclaredNormalTax number optional

  Sr. 23(i) — income declared in the tax return for the year, subject to normal tax.

  range: 0–∞
• inflowIncomeDeclaredExempt number optional

  Sr. 23(ii) — income declared in the tax return for the year, exempt from tax.

  range: 0–∞
• inflowIncomeFinalFixedTax number optional

  Sr. 23(iii) — income attributable to receipts declared in the tax return for the year, subject to final/fixed tax.

  range: 0–∞
• inflowIncomeAdjustments number optional

  Sr. 23(iv) — adjustments to income declared in the tax return for the year.

• inflowForeignRemittance number optional

  Sr. 23(vi) — foreign remittances received during the year. The source's own numbering skips '(v)' entirely between (iv) and (vi) — see the document-level `verification.notes` disclosed finding.

  range: 0–∞
• inflowInheritance number optional

  Sr. 23(vii) — inheritance received during the year.

  range: 0–∞
• inflowGift number optional

  Sr. 23(viii) — gifts received during the year.

  range: 0–∞
• inflowGainOnDisposal number optional

  Sr. 23(ix) — gain on disposal of assets during the year, excluding capital gain on immovable property.

  range: 0–∞
• inflowOther number optional

  Sr. 23(x) — any other inflow not reported in Sr. 23(i)–23(ix).

  range: 0–∞
• inflowsTotal number optional

  Sr. 23 — total inflows, defined by the source form as the sum of Sr. 23(i) through 23(x).

  range: 0–∞
• personalExpenses number optional

  Sr. 24 — personal expenses for the year, carried over from Annex-F, Sr. 1 of the same workbook (Annex-F is out of scope for this document).

  range: 0–∞
• outflowGift number optional

  Sr. 25(i) — gifts given during the year.

  range: 0–∞
• outflowLossOnDisposal number optional

  Sr. 25(ii) — loss on disposal of assets during the year.

  range: 0–∞
• outflowOther number optional

  Sr. 25(iii) — any other outflow not reported in Sr. 25(i)–25(ii).

  range: 0–∞
• outflowsTotal number optional

  Sr. 25 — total outflows, defined by the source form as the sum of Sr. 25(i) through 25(iii).

  range: 0–∞
• unreconciledAmount number optional

  Sr. 26 — the unreconciled amount, defined by the source form as Inflows (Sr. 23) minus Personal Expenses (Sr. 24) minus Outflows (Sr. 25). The only line on this sheet carrying a live spreadsheet formula in the source template (evaluating to 0), expected to be zero for a fully reconciled statement.

• disposedAssetsValue number optional

  Sr. 27 — total value at cost of assets transferred, sold, gifted, or donated during the year.

  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.