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Mutation (Inteqal) Fees Schedule Punjab Land Records Authority 2026
Latest 2026 rates, statutory rules, fee breakdown, and online calculator guide for Mutation (Inteqal) Fees Schedule Punjab Land Records Authority 2026.
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Mutation (Inteqal) Fees Schedule Punjab Land Records Authority 2026
Comprehensive 2026 statutory overview, regulatory compliance, and tax breakdown for Mutation (Inteqal) Fees Schedule Punjab Land Records Authority 2026 under active Federal Board of Revenue (FBR) ordinances, Punjab Land Records Authority (PLRA), and local development frameworks.
Statutory Fee Schedule & Tax Rates (2026)
| Fee / Tax Component | Authority | Active Filer Rate | Non-Filer Rate |
|---|---|---|---|
| Advance Purchase Tax (236K) | FBR Inland Revenue | 3% of Valuation | 10.5% - 15% Surcharge |
| Advance Capital Gains Tax (236C) | FBR Inland Revenue | 3% (Holding Tier) | 11% Standard |
| e-Stamp Duty / DC Valuation | Punjab Revenue Dept | 1% - 3% | Standard DC Slab |
Mandatory Transaction Checklist
- Active Filer Verification: Confirm Active Taxpayer List (ATL) status 24 hours prior to stamp paper issuance.
- Society NOC / NDC: Secure clean clearance certificate verifying zero outstanding utility or development arrears.
- Biometric Thumbprint: Mandatory verification via automated PLRA / e-Khidmat counter.
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Access updated installment schedules, balloting maps, transfer fee breakdowns, and verified market registries instantly.
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Get Official Payment Plan, Balloting Map & Rate List for Mutation (Inteqal) Fees Schedule Punjab Land Records Authority 2026
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