Electronic filing through the IRIS portal remains mandatory, while companies must submit financial statements in a machine-readable format.
ISLAMABAD: The Federal Board of Revenue (FBR) has specified the documents and information that taxpayers must submit along with their annual income tax return for Tax Year (TY) 2026 under Section 114 of the Income Tax Ordinance, 2001.
The tax authority has also reaffirmed that income tax returns must be filed electronically through the IRIS portal. In addition, companies filing returns from Tax Year 2026 onwards will be required to submit their financial statements in an electronically readable format.
Documents Required with TY2026 Income Tax Return
Under Section 114(2) of the Income Tax Ordinance, 2001, every income tax return must:
• Be filed in the prescribed form.
• Be accompanied by the prescribed annexures, statements and supporting documents notified by the FBR.
• Contain all relevant particulars and information required in the return, including a declaration of the records maintained by the taxpayer.
• Be signed by the taxpayer or an authorised representative, where permitted under Section 172 of the Income Tax Ordinance.
• Be accompanied by evidence of payment of any tax due as calculated in the return.
• Include a Wealth Statement as required under Section 116.
• Include a Foreign Income and Assets Statement where required under Section 116A.
Electronic Filing Remains Mandatory
The FBR has made electronic filing through the IRIS portal compulsory for taxpayers required to submit returns under Section 114.
The Board has also been authorised to prescribe rules governing:
• Electronic filing procedures.
• Verification of returns.
• Digital signatures.
• Submission of statements and supporting documents.
• Other matters relating to online filing.
Furthermore, companies filing returns for Tax Year 2026 and subsequent years must submit their financial statements in an electronically readable file format, replacing conventional document formats.
Income Tax Return Deadlines
The due dates for filing income tax returns for Tax Year 2026 are as follows:
September 30, 2026
Applicable to:
• Salaried individuals.
• Business individuals.
• Associations of Persons (AOPs).
• Companies with a special tax year.
December 31, 2026
Applicable to:
• Companies following the normal financial year ending June 30.
FBR Calls for Complete Documentation
The FBR has advised taxpayers to ensure that all prescribed documents, declarations and supporting statements accompany their income tax returns to avoid deficiencies, delays in processing or potential penalties under the Income Tax Ordinance, 2001.
According to the tax authority, the mandatory electronic filing system, together with the requirement to submit wealth statements, evidence of tax payment and, where applicable, foreign income and assets statements, is intended to strengthen tax documentation, improve transparency and enhance the efficiency of Pakistan’s tax administration system.