Beginner tutorial — a complete worked example
Follow one realistic, complex family case from start to finish. Each step links to the screen you'd use. By the end you'll understand how ATCE minimises tax lawfully while keeping every figure honest.
The case: the Rehman family business group (TY 2026)
- Kamran Rehman — Father — runs a business and is a director of the family company
- Rehman Traders (Pvt) Ltd — The family company
- Ayesha Rehman — Daughter 1 — salaried, first-time filer
- Sana Rehman — Daughter 2 — freelance IT exporter, first-time filer
The father wants to gift two plots to his daughters, give a cash gift, and minimise the family's tax — and one daughter has savings her declared income doesn't fully explain.
Why this is a complex case
- •Four legal persons at once — a company plus three individuals — each filing separately, but with money moving between them.
- •Cross-person consent: a gift only balances if both sides agree and the kinship is recorded. Touching another taxpayer's return needs an airtight consent trail.
- •Mixed income types in one family: business income, salary, and IT-export proceeds — each taxed under different rules (slabs, §154A concessionary regime).
- •A real wealth discrepancy: Sana's declared sources don't fully explain her wealth. This is where most tools quietly 'balance' the books — which is fraud.
- •The temptation to minimise by adjusting figures. The lawful answer and the fraudulent one look similar on the surface; the app has to keep them apart.
The line that matters
A tool that made the wealth gap "disappear" by adjusting figures would be committing fraud. ATCE does the opposite: it minimises what you lawfully can, and shows the rest honestly. That is what protects you and your clients.Step 1 · Understand Sana's situation first
What you do
Before touching any numbers, capture intent + situation. Pick goals (minimise lawfully, explain a wealth gap, file this year), enter her export proceeds (PSEB-registered) and her wealth (opening 0, closing 5,000,000, declared inflows 3,000,000), and — crucially — tick only what she can genuinely evidence (a foreign remittance advice).
What you see
A 2,000,000 wealth gap is flagged as a risk finding. You get ONE lawful resolution (record the genuine remittance, attestation required) — and the gap is still surfaced honestly, because a real inflow only explains what it actually covers. Reliefs appear too: §154A export regime and the §65F credit (marked 'contested' — the law is unsettled). Everything is ranked safest-first, with a 'needs human review' banner.
Why it matters
This is the heart of the app: it minimises lawfully AND refuses to hide the residual. If Sana has no evidence, it offers no resolution and tells her the gap must be declared as income.
Step 2 · Register the whole group and their relationships
What you do
Add all four members (company + father + two daughters) in one pass, and declare the kinship links (father is parent_of each daughter, consent recorded). Click Create profiles.
What you see
Four taxpayers and four returns are created, with two consented links. The screen then shows each member's return so you can compile them together.
Why it matters
Every later cross-person action (the property gifts, the cash gift) checks these consented links. No consent, no transfer — that guardrail prevents you from moving assets into someone's return without their agreement.
Step 3 · Itemise the father's assets and gift two plots to the daughters
What you do
On the father's return, add two plots and some gold. Then transfer Plot A to Ayesha and Plot B to Sana as gifts, ticking 'lineal relative' and attesting the gift is genuine. Fill the deed details.
What you see
Each plot leaves the father's register (disposed) and appears in the daughter's portfolio as a gift. A registered-deed draft is produced. Because it's a lineal-relative gift, §236C/§236K transfer tax is exempt (flagged provisional until SME sign-off).
Why it matters
The plots are correctly removed from the father's wealth statement and added to the daughters' — no double-counting, no missing assets — and the exemption is applied only because the relationship is genuinely lineal.
Step 4 · Record a genuine cash gift (with the donor-liquidity guard)
What you do
The father gives Ayesha a 1,000,000 cash gift. Because he first declared business income, he has the declared means to give it.
What you see
Paired attested ledger entries are written (his outflow, her inflow) so both sides stay in balance. If he tried to gift more than his declared means, the app refuses it — a 'phantom transfer' is prevented.
Why it matters
This is the difference between a real gift and a fabricated one. The donor must actually have had the wealth; otherwise the 'gift' is just laundering an unexplained amount, and the app blocks it.
Step 5 · Compute the corporate and regulatory figures
What you do
For the company, compute corporate tax (higher of the corporate rate and the §113 minimum turnover tax). Then use the §154A, §182, and §114C calculators for the individuals as needed.
What you see
Deterministic figures with an 'applied: corporate/minimum' label, each flagged provisional until SME sign-off. Nothing here is a model's guess.
Why it matters
Corporate and individual rules coexist in one family. Keeping the company's minimum-tax logic separate from the individuals' slabs is exactly the kind of thing that trips up manual filing.
Step 6 · Reconcile each Section 116 wealth statement
What you do
Reconcile opening vs closing wealth against declared inflows/outflows/expenses for each member.
What you see
A clear ΔWealth / accounted / unexplained breakdown. Any unexplained amount routes to the lawful Resolution Engine — never silently closed.
Why it matters
The gifts and incomes must reconcile across the family. This is where the honest picture comes together.
Step 7 · Compile the group and check the zero-sum
What you do
Enter each member's opening/closing wealth and compile the whole group in one pass.
What you see
A per-member table plus the intra-group check: 11,000,000 gifted out by the father equals 11,000,000 received by the daughters — transfers balanced. If they didn't match, you'd know money was appearing or vanishing.
Why it matters
In a family, one person's gift is another's receipt. The zero-sum check proves the group's books are internally consistent — a thing no single-person tool can verify.
Step 8 · Build the audit-defense dossier
What you do
For the father's return, build the dossier and export an AES-256 encrypted PDF (you set the passphrase).
What you see
A package of the ledger, documents, deeds, and the immutable audit trail — every AI-influenced value recorded with its source and attestation.
Why it matters
If the FBR ever asks 'where did this come from?', the answer is one encrypted file. That's what makes an aggressive-but-lawful position defensible instead of risky.
How ATCE resolves the complexity (lawfully)
- ✓Deterministic maths: every figure (transfer tax, minimum tax, the wealth identity, the zero-sum) is computed by a pure engine, not guessed by an AI. Values stay PENDING SME until a named professional signs off.
- ✓Lawful resolution, not fabrication: the wealth gap is explained only by a genuine remittance Sana can evidence and attests to; the residual is declared. The app never invents a document or back-dates a figure.
- ✓Consent + liquidity guards: gifts move only between consented relatives, and only up to the donor's genuinely declared means — blocking phantom transfers.
- ✓Correct treatment per person: lineal-relative property gifts are exempt; export income uses §154A; the company uses corporate/minimum tax; salary uses slabs.
- ✓Honesty by design: discrepancies are surfaced with audit-risk and confidence labels, and anything that can't be lawfully explained is shown plainly, with a 'consult an SME' flag — so you act with your eyes open.