Federal Board of Revenue issued Circular No. 6 of 2018 ref: No1(79) R&S/2018 dated October 24, 2018.
Through this Circular FBR has stated the procedure for taking credit of Tax Paid Under Amnesty Acts in 2018 but declaration not filed thereof. This procedure is for those who have paid tax under aforesaid acts but have not declared the same. Such persons can now take the credit in their returns for tax year 2018 through online portal of FBR.
Link of Document
Please click the link below to view the Original Circular and the respective procedure.