FBR: Normal return and salary return explained

اُردو میں پڑھنے کیلئے یہاں کلک کریں

On this page we shall guide you about normal income tax return and salary income tax return in FBR.

Read this page to the end and you will know the difference between these two forms of tax returns and other important information related to it.

Contents

FBR: Normal tax return

What is normal tax return (Ind/AOP/COY)

What is normal tax return (Excluding business)

FBR: Salary income tax return

What is my salary

Salary and Business income combined

Difference between normal and salary return

How to select normal or salary return

FBR: Normal tax return

Normal income tax return is the tax return type used by those taxpayers who earn income other than salary.

There are two types of normal tax returns; Normal tax return (Ind/AOP/COY) and Normal tax return (Excluding business).

What is normal tax return (Ind/AOP/COY)

Ind means Individual or a single taxpayer who is doing business.

AOP stands for association of persons doing business.

That means, when there is a group of persons doing combined business.

Similarly COY stands for company.

If you fall in any of these categories you have to opt Normal Return (Ind/AOP/COY).

Login to your IRIS account and go to the “Declaration” option at the top and select Normal Return (Ind/AOP/COY) then give the tax year and proceed submitting income tax return.

What is normal tax return (Excluding business)

Normal tax return (Excluding business) is not for the businessmen.

If you are earning your income that falls neither in the category of business (as explained above) nor in salary that shall be normal tax return (Excluding business).

For example if you are a pensioner your pension is not considered as salary.

Therefore you have to select the option of “normal tax return (Excluding business)”.

Similarly there are people earning amount by rendering services, may be online, that is not considered as salary or business earning. Bulk of online activities is the part of that.

Therefore if you fall in this category you have to opt the option of “normal tax return (Excluding business)” after getting logged in to your IRIS account.

FBR: Salary income tax return

If you are earning salary from your employer, either government or private organization that means your income is salary income.

In this case you have to opt “Salary return for individuals” option after login to IRIS.
Note: Remember, as explained earlier, pension is not considered as salary.

What is my salary

It is important to know what is salary according to FBR. Two things are considered as your salary;
The fixed amount you earn every month
Wages and remuneration
For example if you are a teacher you earn some extra wages or remuneration by rending your services as; examination duties, extra workload, overtime extra.

Whatever you earn in this head is considered as your salary.

That means anything you earn from employer in whatever connection.

And while filing your income tax return you shall mention it as your salary.

Salary & business income combined

Some people have both earnings. They have salary and business income combined. In this case you have to follow the following formula.
If 75% or more of your earning comes from salary then you have to submit “Salary return”.
If less than 75% of your income comes from salary then you have to submit “Normal return (Ind/AOP/COY).

Therefore to make you eligible for salary return it is necessary that three fourth of your income must be salary.
Note: Remember, This is only for the servants of private organizations. Government servants are not allowed to do business.

Difference between normal and salary return

In a nutshell normal return is the one where you earn income other than salary.
Normal return are of two types; business (Ind/AOP/COY) and excluding business.
Salary return is for salaried class. Wages and remuneration is also included in salary.

How to select normal or salary return

Once you are aware of your return type you have to login to IRIS, go to “Declaration” option at the top and select the relevant tax type.

In case of normal return make sure you are selecting the right option.

If you do business then go to Normal return (Ind/AOP/COY) otherwise select Normal return (Excluding business).

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اُردو میں ہدایات

ہم آپ کی آسانی کیلئے اس سیکشن میں اُوپر دیے گئی معلومات کا خلاصہ پیش کرتے ہیں۔
نارمل ٹیکس رٹرن اُن لوگوں کیلئے ہے جو تنحواہدار طبقہ نہ ہو۔ یاد رکھیں پنشن تنحواہ نہیں کہلاتی ۔
نارمل رٹرن کی دو اقسام ہیں ؛ اگر آپ کی انکم کاروباری نوعیت کی ہے تو آپ مندرجہ ذیل آپشن کر سلیکٹ کریں گے
Normal return (Ind/AOP/COY)
اور اگر آپ کی انکم کاروباری نوعیت کی نہیں ہے۔ آپ پنشنر ہیں یا کوئی بھی ایسا کام کرتے ہیں جس کو کاروبار نہیں کہا جا سکتا تو آپ مندرجہ ذیل آپشن کر سلیکٹ کریں گے۔
Normal return (Excluding business)

اور اگر آپ کی آمدنی کا ذریعہ آپ کی تنحوہ ہے تو آپ مندرجہ ذیل ٹیکس ٹائپ کو سلیکٹ کریں گے؛
Salary return
اس ضمن میں یہ بات جاننی لازمی ہے کہ کچھ حضرات کی آمدنی تنحواہ اور بزنس دونوں ذرائع سے آتی ہے ۔ ایسے صورتِ حال میں اگر تنحواہ 75 فیصد یا اُس سے زیادہ ہو تو پھر آپ سیلری رٹرن جمع کرائیں گے اور اگر آپ کی تنحواہ 75 فیصد سے کم ہے تو آپ بزنس رٹرن جمع کرائیں گے۔ یاد رکھیں سرکاری مُلازم بزنس نہیں کر سکتے اور یہ صورت اُن لوگوں کیلئے ہے جو نجی مُلازمت کرتے ہیں۔