The Federal Board of Revenue (FBR) has not further extended the date for filing of income tax returns beyond October 20. Sources told Business Recorder on Tuesday that the commissioners were legally empowered to extend the date on case to case basis. The individuals can approach the concerned commissioner for obtaining extension in filing of returns.
The commissioner would extend the date in genuine cases without imposition of penalty. Under section 119 of the Income Tax Ordinance 2001, extension of time for submitting returns and other documents has been allowed. A person required to furnish return may apply to the Commissioner for an extension of time to furnish the return, certificate, or statement, as the case may be. An application shall be made by the due date for furnishing the return of income.
Where an application has been made and the Commissioner is satisfied that the applicant is unable to submit the return by the due date because of absence from Pakistan; sickness or other misadventure; or any other reasonable cause, the Commissioner may, grant the applicant an extension of time for furnishing the return, it added.
In the cases where income tax returns could not be e-filed for any reasons, hard copies of income tax returns were required to be filed by October 20 subject to the condition that in such cases returns are e-filed latest by November 30, 2009. Otherwise the hard copies filed by the taxpayers shall not be treated as valid return of income. It is important to mention that no refund claim shall be processed till return is e-filed.