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This shows a marginal increase during the period under review.In tax year 2022, FBR received a total of 5.9 million income tax returns.According to the FBR official, SIMs will be automatically restored for persons who file tax returns for 2023.Every Monday, FBR updates its ATL listings.Every Tuesday, the names of persons who appear on the ATL list will be identified and submitted to the PTA and telecom companies for restoration.The officer emphasised that there would be no separate restoration procedures, and the entire process would be completed automatically.The blockade of SIM cards is a new easy measure taken by the FBR to encourage low-income people to submit their tax returns to increase the number of return filers, which appears to be a good idea on paper.The FBR’s introduction of high withholding tax rates for non-filers follows a similar blueprint.The FBR has focused its campaign on broadening the tax base for persons who did not appear on the tax roll.According to sources, persons who have filed their returns once can avoid paying high withholding tax rates in subsequent years.According to FBR sources, non-filers include one-time tax filers.

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