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       ？ The FBR will have authority to impose restrictions on unregistered individuals.

       ？ Unregistered persons may face bans on operating bank accounts, transferring immovable property or running businesses.

       ？ Banking transactions for unregistered persons will be restricted.

       ？ High-risk individuals’ banking and tax data will be shared.

       ？ Restrictions will apply to vehicle purchase, registration and booking, except for rickshaws, motorcycles, tractors and vehicles up to 800cc.

       ？ The distinction between filer and non-filer will be replaced by categories of eligible and ineligible individuals.

       ？ Eligible people include close family members, including parents, spouse, sons under 25, unmarried or widowed daughters, special children.

       ？ Affected individuals can appeal decisions to Inland Revenue chief commissioner within 30 days.

       Published in Dawn, December 19th, 2024