Published: 28 September 2026 | By Umair A R Mughal
With only two days left before the 30 September 2026 deadline, the Pakistan Tax Bar Association (PTBA) has asked the Federal Board of Revenue (FBR) to extend the Tax Year 2026 income tax return deadline to 3 December 2026. That is more than two months of extra time.
PTBA is not alone. Almost every tax bar, chamber and trade body in the country has asked for more time, citing a late-released return form, IRIS glitches and new disclosure requirements in the wealth statement.
The FBR has not announced any extension so far. Here is what PTBA has asked for, why, and what to do while you wait.
What PTBA Has Asked For
In a letter dated 26 September 2026, PTBA President Sheikh Ahsan Ul Haq and General Secretary Tahir Mahmood Butt asked FBR Chairman Rashid Mahmood Langrial to extend the 30 September 2026 return deadline to 3 December 2026.
PTBA’s argument is both legal and practical:
- The Tax Year 2026 return form was only notified in the Official Gazette on 2 September 2026.
- PTBA argues that the 92-day compliance period under Section 118 of the Income Tax Ordinance, 2001 should run from the date the form was notified.
- Counting 92 days from 2 September gives 3 December 2026.
In short, PTBA says taxpayers cannot be held to a deadline measured from a date when the form they need to complete did not officially exist.
Who Else Wants an Extension?
Requests are coming from across the country:
| Body | Request |
|---|---|
| Pakistan Tax Bar Association (PTBA) | Extension to 3 December 2026 |
| Pakistan Tax Advisers Association (letter to the Prime Minister) | Extension to 30 November 2026 |
| Lahore, Rawalpindi, Multan and Gujrat Tax Bar Associations | At least a one-month extension |
| Chambers, federations and trade bodies | At least a one-month extension |
| A senior member of the ICAP fiscal laws committee | One month, to 31 October 2026, to avoid a flood of individual extension applications |
The Pakistan Tax Advisers Association wrote directly to Prime Minister Shehbaz Sharif. It cited IRIS problems, load-shedding, financial pressure on taxpayers, and the fact that the manual return facility for low-income taxpayers had not yet been uploaded.
Why Tax Professionals Say an Extension Is Needed
1. The return form came very late
Under Rule 34A, the return format was supposed to be on IRIS by 7 January 2026. It was uploaded on 27 July 2026 and officially gazetted only on 2 September 2026, leaving filers far less time than usual.
2. IRIS has been unreliable
Tax practitioners report bugs and glitches in the return form, accounts locked after multiple login attempts, and the system failing to accept returns on a Sunday, when filing activity was at its peak.
3. The wealth statement asks for much more
The new wealth statement requires taxpayers to:
- Update details of their immovable properties
- Provide IBANs for all their bank accounts
- Give reasons for any capital gains tax exemptions
For taxpayers with several properties and bank accounts, collecting and checking this information has taken considerable time.
4. Filing numbers are low
According to reports, only around 3 million returns had been filed, far below the 8 million or more expected from non-trader taxpayers. Tax bodies say the deadline, not unwillingness to file, is the problem.
Has the FBR Extended the Deadline?
No. As of 28 September 2026, the legal deadline remains Wednesday, 30 September 2026.
The FBR’s record on extensions is mixed. For Tax Year 2025 it announced an extension to 15 October 2025 at the last minute, while in other years it refused to extend at all. Extensions tend to be announced only in the final 24 to 48 hours.
A two-month extension to December, as PTBA wants, would be unusual. A shorter one, such as to mid or late October, has historically been more likely, but neither is guaranteed.
What Happens If There Is No Extension?
If the FBR keeps the 30 September deadline and you file late, you will face:
- A penalty for late filing under Section 182
- A Rs 25,000 surcharge for individuals under Section 182A to get back on the Active Taxpayer List, raised by the Finance Act 2026
- Non-filer withholding rates on property, vehicles, banking and other transactions until you are back on the ATL
Full details: FBR Tax Return Last Date 2026: Deadline, Extension & Penalty. See also Penalty for Late or Non-Filing of Income Tax Return.
What You Should Do Now
- File now if you can. If your documents are ready, do not wait. An extension does not help anyone who has already filed, and missing the deadline is costly. Not sure you need to file? See who needs to file an income tax return.
- Apply for a personal extension if you cannot. Under Section 119, you can apply to your Commissioner on IRIS for more time. You must do this before 30 September. If approved, a return filed within the extended period counts as on time.
- Deal with the wealth statement first. It is the part most likely to hold you up. Collect your property details, bank IBANs and records of any capital gains exemptions now.
- Keep proof of IRIS problems. Take dated, timed screenshots of errors, lockouts or failed submissions. This supports an extension application or a later request to waive a penalty.
- Watch for the FBR’s announcement. Check the FBR’s website (fbr.gov.pk) and this page on 29 and 30 September. We will update it as soon as the FBR announces anything.
Need your documents in order? See documents required for filing.
Frequently Asked Questions
What extension has PTBA asked for?
PTBA has asked the FBR to extend the Tax Year 2026 income tax return deadline to 3 December 2026, in a letter dated 26 September 2026.
Why does PTBA say 3 December?
PTBA argues that the 92-day filing period under Section 118 should start on 2 September 2026, when the return form was notified in the Gazette.
Has the FBR extended the tax return deadline for 2026?
No. As of 28 September 2026 the deadline is still 30 September 2026.
What other extension requests have been made?
The Pakistan Tax Advisers Association asked the Prime Minister for an extension to 30 November 2026. Several tax bars and chambers have asked for at least one month.
Should I wait for an extension before filing?
No. If you can, file on time. If you cannot, apply for a personal extension under Section 119 before 30 September.
What is the penalty if I miss the deadline?
A Section 182 late-filing penalty, plus a Rs 25,000 ATL surcharge for individuals and non-filer withholding rates until you are back on the ATL.
Do Not Wait for the FBR. Let Us File for You Today
Our team at TaxAccountant.pk is filing returns and wealth statements every day before the deadline. We also prepare Section 119 extension applications for clients who need more time. See our income tax return filing services.
- WhatsApp / call: +92 339 505 0983
- Email: info@taxaccountant.pk
- Address: Office 1, First Floor, United Plaza, Main Service Road, Khanna Pull, Rawalpindi
This page is updated as the FBR announces any change to the Tax Year 2026 deadline.
