Taxpayers unable to file their Tax Year 2026 returns by September 30 can seek additional time from the Commissioner under Section 119.
ISLAMABAD: With the deadline for filing income tax returns for Tax Year 2026 expiring today, taxpayers who believe they will be unable to file their returns within the prescribed time can seek an extension under Section 119 of the Income Tax Ordinance, 2001.
According to officials of the Federal Board of Revenue (FBR), Section 119 provides a mechanism for taxpayers to request additional time for furnishing their income tax returns and wealth statements.
How to apply for a tax return extension
Under Section 119(1), a person required to furnish a return of income under Section 114 or Section 117, or a wealth statement under Section 116, may apply in writing to the Commissioner for an extension of time to furnish the relevant return or statement.
The application for an extension must be submitted by the due date for furnishing the return or statement to which the application relates.
Therefore, taxpayers seeking an extension for Tax Year 2026 should submit their application on or before September 30, 2026, the prescribed due date for filing the return.
Grounds for granting an extension
Under Section 119(3), the Commissioner may grant an extension where the taxpayer is unable to furnish the return or statement by the due date because of:
• Absence from Pakistan;
• Sickness or other misadventure; or
• Any other reasonable cause.
The Commissioner must be satisfied that the taxpayer is unable to meet the deadline because of one of these circumstances before granting the extension.
How many days can be granted?
Under Section 119(4), an extension granted by the Commissioner generally cannot exceed 15 days from the original due date.
However, a longer extension may be granted where exceptional circumstances justify additional time.
The law also provides a further avenue if the Commissioner has not granted an extension. In such circumstances, the Chief Commissioner, upon an application by the taxpayer for an extension or further extension, may grant additional time for a period not exceeding 15 days, unless exceptional circumstances justify a longer period.
Important point about tax payment
Taxpayers should also note that obtaining an extension for filing the return does not change the due date for payment of income tax under Section 137 for the purpose of calculating default surcharge under Section 205.
In other words, an extension of time to file the return does not automatically provide an extension for payment of the tax liability.
Taxpayers who are unable to complete their Tax Year 2026 return by September 30 should therefore submit a written application for an extension to the relevant Commissioner before the filing deadline.
The application should clearly explain the circumstances preventing timely compliance and provide sufficient grounds for the Commissioner to consider the request under Section 119.