FBR sets cash limit for retail and cash on delivery orders.
The Federal Board of Revenue (FBR) has fixed a transaction limit of Rs 200,000 for cash-based payments for retail outlets in markets and e-commerce Cash on Delivery (CoD) orders.
In this regard, the FBR has issued Circular No. 02 of 2025-26 (Income Tax) on Friday.
According to the income tax circular issued on Friday, to promote the government’s overall objective of a cashless economy and in line with the provisions of section 21(s) of the Income Tax Ordinance, 2001, it is reiterated that the same principle on transaction limits for cash-based payments as for retail outlets is to be followed for e-commerce COD orders as well.
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The limit for cash transactions for both shall be Rs. 200,000/- for this purpose, FBR added.
The Federal Board of Revenue (FBR), formerly known as the Central Board of Revenue (CBR), is a federal law enforcement agency of Pakistan that investigates tax crimes and suspicious accumulation of wealth, and makes regulations on the collection of tax.
