Before Claiming for Refund Checklist for Eligibility

Facing a tax overpayment in Pakistan? Understanding how to claim a refund can be tricky. This guide simplifies the process for individuals, associations, and companies who have paid more than their actual tax liability.


  • Filed income tax return: This is the crucial first step. Refunds are not available without filing!
  • Paid excess tax: Your tax payment must exceed your actual tax liability for a given year.

Claiming Options:

  1. Full Refund: Apply online under section 170 to receive the entire amount directly into your account.
  2. Future Tax Adjustment: Allocate the excess tax towards future tax liabilities, reducing your future tax burden.
  3. Carry Forward: Unused adjusted tax can be carried forward to the next tax year for future adjustments.

Important Notes:

  • Types of Tax:
    • Final Tax: Final and non-refundable, except for manufacturers and listed companies.
    • Minimum Tax: Only adjusted against current year liability, not carried forward or refunded.
  • Verification: Tax authorities verify all refund claims. Keep relevant documents ready for potential requests.


Claiming an income tax refund in Pakistan is possible with proper filing and documentation. Choose the option that best suits your needs and remember:

  • Stay informed: Keep updated on tax laws and regulations for a smooth process.
  • Seek guidance: Consult a tax professional for personalized advice and assistance.

By following these steps and staying informed, you can navigate income tax refunds in Pakistan with confidence and potentially reclaim your overpaid tax amount.

Leave a Reply

Your email address will not be published. Required fields are marked *