Lahore 22°C
Extension of time for furnishing returns and other documents
(1) A person required to furnish —
(a) a return of income under section 114 or 117;
(d) a wealth statement under section 116, may apply, in writing, to the Commissioner for an extension of time to furnish the return, or statement, as the case may be.
(2) An application under sub-section (1) shall be made by the due date for furnishing the return of income, or statement to which the application relates.
(3) Where an application has been made under sub-section (1) and the Commissioner is satisfied that the applicant is unable to furnish the return of income, or statement to which the application relates by the due date because of —
(a) absence from Pakistan;
(b) sickness or other misadventure; or (c) any other reasonable cause, the Commissioner may, by order , in writing, grant the applicant an extension of time for furnishing the return, or statement, as the case may be.
(4) An extension of time under sub-section (3) should not exceed fifteen days from the due date for furnishing the return of income, employer’s certificate, or statement, as the case may be, unless there are exceptional circumstances justifying a longer extension of time :
Provided that where the Commissioner has not granted extension for furnishing return under sub-section (3) or sub-section (4), the Chief Commissioner may on an application made by the taxpayer for extension or further extension, as the case may be, grant extension or further extension for a period not exceeding fifteen days unless there are exceptional circumstances justifying a longer extension of time.
(6) An extension of time granted under sub-section (3) shall not , for the purpose of charge of default surcharge under sub-section (1) of section 205, change the due date for payment of income tax under section 137. PART II ASSESSMENTS
(a) a return of income under section 114 or 117;
(d) a wealth statement under section 116, may apply, in writing, to the Commissioner for an extension of time to furnish the return, or statement, as the case may be.
(2) An application under sub-section (1) shall be made by the due date for furnishing the return of income, or statement to which the application relates.
(3) Where an application has been made under sub-section (1) and the Commissioner is satisfied that the applicant is unable to furnish the return of income, or statement to which the application relates by the due date because of —
(a) absence from Pakistan;
(b) sickness or other misadventure; or (c) any other reasonable cause, the Commissioner may, by order , in writing, grant the applicant an extension of time for furnishing the return, or statement, as the case may be.
(4) An extension of time under sub-section (3) should not exceed fifteen days from the due date for furnishing the return of income, employer’s certificate, or statement, as the case may be, unless there are exceptional circumstances justifying a longer extension of time :
Provided that where the Commissioner has not granted extension for furnishing return under sub-section (3) or sub-section (4), the Chief Commissioner may on an application made by the taxpayer for extension or further extension, as the case may be, grant extension or further extension for a period not exceeding fifteen days unless there are exceptional circumstances justifying a longer extension of time.
(6) An extension of time granted under sub-section (3) shall not , for the purpose of charge of default surcharge under sub-section (1) of section 205, change the due date for payment of income tax under section 137. PART II ASSESSMENTS
Amendment history (22)
- Clause (a) substituted by the Finance Act, 2013. The substituted clause (a)
- The expression “31day of August” substituted through Finance Act, 2019.
- The words “or employer’s certificate” omitted by the Finance Act, 2013.
- The words “or certificate” omitted by the Finance Act, 2013.
- Clause (b) omitted by the Finance Act, 2013. The omitted clause (b)
- Clause (c) omitted through Finance Act, 2020 dated 30 June, 2020 the omitted clause read as
- The word and comma “certificate,” omitted by the Finance Act, 2013.
- The words and comma “employer’s certificate,” omitted by the Finance Act, 2013.
- The word “wealth” omitted by the Finance Act, 2002
- Substituted for the word “notice” by the Finance Act, 2002
- The word “wealth” omitted by the Finance Ordinance, 2002
- Full stop substituted by the Finance Act, 2017.
- Added by the Finance Act, 2017.
- Sub-section (5) omitted by the Finance Act, 2002. The omitted sub-section (5)
- Inserted by the Finance Act, 2002
- The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been
- Section 120 substituted by the Finance Act, 2003. The substituted section 120
- The expression inserted by the Finance Act, 2025.
- The expressions “return was furnished” substituted through Finance Act, 2020
- The expression “adjustments were made under sub-section (2A)” substituted by the Finance Act,
- 2021. ” substituted by the Finance Act, 2021. Earlier the substitution was made through Income Tax
- Full stop substituted and provisos added by the Finance Act, 2021. Earlier the substitution and
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 239
Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.