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In this letter, an intelligent reflecting single-layer frequency selective metasurface is presented for beyond fifth-generation (B5G) applications. The proposed unit cell comprises of a novel complementary loop to achieve wider impedance bandwidth of 0.70 – 0.96 THz with high angular stability and better polarization insensitivity. The modified complementary loop structure is etched on a gold-layered polydimethylsiloxane substrate that displays a stable resonance frequency for possible incident angles. The reflecting unit cell with negative permeability has a peak reflection coefficient of -24.19 dB at 0.82 THz. Here, an equivalent circuit model is used to analyse a proposed FSS in the THz range.