Tax Book 2023

Returns and Assessments Chapter- 17

6 .2 Due date for filing of return [Section 118, and 114(4) and (5)]

It is important to note that when to furnish the return of income, the return of income shall be

furnished according to the following dates:

 The return of total income shall be filed by a company with tax year ended on or between

first January and 30 th day of June is up till 31st Dec next following the tax year and in any

other case (other than the under mentioned paragraph) of Company, individual or AOP up

to 30th September next following the tax year. [Section 118(2)]

 All individuals earning salary income shall file return of income electronically in the prescribed

form and it shall be accompanied by the proof of deduction or payment of tax and wealth

statement as required under section 116. Provided that the Board may amend the conditions

specified in this sub section or direct that the said condition shall not apply for a tax year.”

[Section 118(2A) read with SRO 791(I)/2015 dated 10- 08 - 2015 ]

 The filing of return of income by salaried persons through E. portal to be filed on or before

September 30 next following the end of the Tax year to which it relates. [Section 118(3)]

 The due date for filing of wealth statement shall be the same as for the filing of income tax

return. [Section 118(4)]

Following is the chart of date of filing of return with wealth statement where applicable for different

taxpayers having different income years:

STATUS TYPE OF INCOME

Year

End

Year

End

Year

End

Year

End

30 - 09 - 22 31 - 12 - 22 31 - 03 - 23 30 - 06 - 23

Individual

Only salary

income

Last date of

filing of return

30 - 09 - 23 30 - 09 - 23 30 - 09 - 23 30 - 09 - 23

Non-salaried

Last date of

filing of return

30 - 09 - 23 30 - 09 - 23 30 - 09 - 23 30 - 09 - 23

AOP

Final Tax Regime

(Only)

Last date of

filing of return

30 - 09 - 23 30 - 09 - 23 30 - 09 - 23 30 - 09 - 23

Final Tax Regime

and Normal Tax

regime

Last date of

filing of return 30 -^09 -^23 30 -^09 -^23 30 -^09 -^23 30 -^09 -^23

Normal Tax

Regime

Last date of

filing of return

30 - 09 - 23 30 - 09 - 23 30 - 09 - 23 30 - 09 - 23

Company

Normal Tax

Regime or Final

Tax Regime

Last date of

filing of return

30 - 09 - 23 30 - 09 - 23 31 - 12 - 23 31 - 12 - 23

 A return furnished after discontinuance of business shall be furnished by the due date specified

in the notice. [Section 118(5)]

 The CIR may by notice in writing require any person to file the income tax return who in the CIR

opinion is required to file the return within 30 days from the date of service of such notice or

such longer or shorter period as may be specified in notice or allowed by the CIR for one or

more of the last five completed tax years or assessment years. [Section 114(4) and (5)]

 Where a taxpayer is not on the National Tax Number Register and fails to file an application for

National Tax Number with the taxpayer's return of income, such return shall not be treated as a

return for income tax purposes. [Section 118(6)]

7. Extension of time for furnishing returns and other documents [Section 119(3)]

If a person is required to furnish a return of income or a wealth statement then the person may apply

in writing to the CIR for an extension of time by the due date to furnish the same. [Section 119(1)

and (2)]

On receipt of application if CIR is satisfied that the applicant is unable to furnish the return of income

and other allied documents by the due date because of absence from Pakistan, sickness or other

misadventure or any other reasonable cause the CIR may allow in writing an extension of time for a