The Federal Board of Revenue (FBR) has fixed a transaction limit of Rs. 200,000 for cash-based payments for e-commerce Cash on Delivery (CoD) orders.
The announcement was made through Circular No. 02 of 2025-26 (Income Tax), dated August 12, 2025, as part of the government’s push toward a cashless economy.
The circular reiterates the provisions of Section 21(s) of the Income Tax Ordinance, 2001, emphasizing that the same transaction limit for cash payments at retail outlets will also apply to e-commerce CoD orders.
The FBR stated that this measure aligns with the government’s broader objective of promoting digital payments and reducing reliance on cash transactions.
The Rs. 200,000 limit is expected to streamline payment processes, enhance transparency, and curb tax evasion.
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hey fbr learn to facilitate not to limit the people. Don’t know when these incompetents know they are servants to serve the public.
Tax choors are getting their transactions done on cash hence need to limit that.
Didn’t you know that FBR stands for Federal Bureau of Retards.
The aim of FBR is to facilitate big tax evaders and crab the people who already paying taxes. Destruction of Pakistani economy is their main mission.
Say what you want . That will result in delays and make trading more difficult
Aah, more ways being invented to make buying difficult for the people. Khud sa corruption control nahi hoti, aam awam ka peecha laga wa hain. Idjits!
Is Rs 200,000 is allowed for a year or one transaction? What is the maximum amount limit for COD transactions in a year ?
ye yar me kya bolu…parayay maal ko apne papa ka mal samajhtay hein…. bhae itni banjar zameenein hein rent pe do kisano ko… apna revenue khud generate karo yar taxfree country bano self sufficient ho… kya yar income tax sale tax withholding tax lora tax lehsan tax…. matlab yar…had kardi hy chadar bicha k bheek mang lo public say…ajeb he yar matlab kya bolu me aab…bhai industries lagao business karo… matlab yar zarori hy public say bheek lena
اس سے بے روزگاری بڑھے گی
Learn from the world.
It’s all about making the process smooth. First develop enough cashless channels and systems then take these measures.
Limit per month. Ya per year. Ya per consignment
It should be 97% tax applicable cash on delivery.
Mean if a product worth is Rs.500 than cash on delivery tax charges should be Rs.469 only.We as a Independent nation need to pay tax @ 95%
Very good process