Section 181A – Active Tax Payer’s List

1. The Board shall have the power to institute Active Tax Payers’ list.
2. Active Tax Payers’ list shall be regulated as may be prescribed

Illustration:

ATL stands for Active Payer List, in this list name of all those NTN’s who have submitted tax return. A person who file Income Tax Return consider to be a filer and his NTN shows as an Active Status in ATL. FBR Board have a right to set the parameter to define the criteria whose name should appear in ATL.