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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