According to a ruling by the Chief Justice of the Islamabad High Court IHC will Soon Blocked the Mobile Sims of Non Filers, Income Tax General Order 1 of 2024, which disables the Mobile SIMs of non-filers, cannot be implemented without first informing the impacted parties. According to Income Tax Ordinance 2001 section 114B, non-filers are required to provide a justification for their failure to file returns. This ruling was made in response to a significant mobile carrier contesting the order’s validity and constitutionality. 

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The company stated that section 114B is not a money bill and that the passing of the order violates Article 73 of the Constitution, thus constituting a violation of Article 18 of the Constitution.

The Federal Board of Revenue (FBR) has received a notification from the IHC Chief Justice directing that the mobile company is not subject to legal action under Income Tax General Order 1 of 2024. 

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For the 2023 tax year, approximately 500,000 individuals who are not on the active taxpayer list but still need to submit returns were ordered to have their mobile SIMs disabled by the FBR in April. After some deliberation, telecom firms agreed to block non-filers mobile SIM cards. The FBR states that as of May 23, 11,252 non-filers had their mobile SIMs blocked.