The Federal Board of Revenue (FBR) has amended the income tax return form for Tax Year 2026, introducing changes just weeks before the statutory filing deadline.
According to SRO 1495(I)/2026 issued on Thursday, the FBR has amended the Income Tax Rules, 2002, by adding new provisions under Part-II-ZE, Part-II-ZF, Part-II-ZG and Part-II-ZH of the Second Schedule.
The changes affect the income tax return framework for Tax Year 2026.
Legal experts have questioned the timing of the notification, noting that the statutory deadline for filing income tax returns is September 30, 2026.
They said introducing changes to the return at this stage could create legal and technical difficulties for taxpayers and tax practitioners who are already preparing their returns.
The experts urged the FBR to immediately clarify the scope and implementation of the changes to ensure taxpayers can file their returns within the statutory deadline.
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