S.R.O. 1166(I)/2026 – Special Procedure for Small Shopkeepers
The Federal Board of Revenue (FBR) has issued S.R.O. 1166(I)/2026, dated 27 July 2026, introducing a Special Procedure for Small Shopkeepers under section 99B read with section 237 of the…
Client Advisory – Section 165AB and its impact
1. Overview of Section 165AB The Finance Act 2026 has operationalized Section 165AB, marking a paradigm shift from manual audits to automated, data-driven surveillance. This provision empowers the Federal Board…