The FBR then also introduced Chapter XIV - BB in the Rules regarding integration of Tier-1 retailers and licensing thereof through Notification No. S.R.O. 1063(I)/2021 dated 24 August 2021 requiring that no person shall carry out integration of the retailers through software unless he has obtained a license. Chapter XIV-BB was further amended through Notification No. S.R.O. 1788(I)/2023 dated 11

December 2023 requiring that no person shall carry out integration of the registered persons including Tier-1 retailers through software unless he has obtained a license from the FBR.