Section 165 withholding statements: what your ATL records feed into

By CheckOne by FormOne · Updated 21 Oct 2026

Section 165 of the Income Tax Ordinance, 2001 requires a person who deducts or collects tax at source to file statements with FBR. Each statement lists the payments made and the tax withheld from each payee.

What a statement reports

The payee: name, NTN or CNIC, and address.
The payment: the amount and the section it falls under.
The tax deducted or collected, and the other details FBR’s form asks for.

The form, the filing period and the due dates are set by the law and by FBR, and they change. Confirm the current rules on FBR’s website or with your tax adviser.

Where ATL status comes in

The rate you withhold under many sections depends on whether the payee was on the Active Taxpayer List. The statement shows the tax you actually withheld. If a payee was not on the ATL and the lower rate was used, the statement records that gap, and it can be raised later, for example in a section 161 notice.

Records worth keeping next to each statement

The payee’s NTN or CNIC exactly as reported. A similar name is not a match.
The payee’s ATL status from a check made on or before the payment date, with the FBR file’s date.
The section and the rate used, and the version of the rate table it came from.

How CheckOne helps

CheckOne checks every vendor each week by NTN or CNIC and keeps each result with the FBR file’s date and SHA-256. For a payment date, it shows the status in the latest stored file published on or before that date. It does not prepare or file the statement, and it does not calculate amounts.

Check a payee’s status now.

Official sources and scope

General information, not tax advice. Verify the rules and source dates applicable to your transaction with your advisor. This guide does not publish an independently approved rate table.