This will enable FBR to focus on cases with maximum non-compliant taxpayers while facilitating compliant taxpayers and building the confidence of taxpayers in the Audit system. FBR would shortly conduct computer ballot by applying Risk Based Parameters for selection of 0.76% of cases for audit out of the total filers after exclusions in Income Tax for the Tax Year 2018. For Sales Tax and Federal Excise Duty, the FBR would select 1.67 % and 5.65 % cases for audit respectively out of the total filers after exclusions for tax periods corresponding to accounting period adopted for the purpose of returns of Income Tax, for Tax Year 2018. In order to facilitate the taxpayers, FBR has approved certain categories of the taxpayers to be excluded from selection i.e. those picked up for investigations by FBR Intelligence & Investigations Wing, all cases where income chargeable to tax under the head salary and /or pension exceeds 50% of taxable income, except cases having business income.