"\u003chtml xmlns:o=\"urn:schemas-microsoft-com:office:office\"\r\nxmlns:w=\"urn:schemas-microsoft-com:office:word\"\r\nxmlns=\"http://www.w3.org/TR/REC-html40\"\u003e\r\n\r\n\u003chead\u003e\r\n\u003cmeta http-equiv=Content-Type content=\"text/html; charset=windows-1252\"\u003e\r\n\u003cmeta name=ProgId content=Word.Document\u003e\r\n\u003cmeta name=Generator content=\"Microsoft Word 11\"\u003e\r\n\u003cmeta name=Originator content=\"Microsoft Word 11\"\u003e\r\n\u003clink rel=File-List href=\"2012J34_files/filelist.xml\"\u003e\r\n\u003ctitle\u003eCOMMENTS ON SECTION 118(3) OF THE INCOME TAX ORDINANCE, 2001\u003c/title\u003e\r\n\u003c!--[if gte mso 9]\u003e\u003cxml\u003e\r\n \u003co:DocumentProperties\u003e\r\n  \u003co:Author\u003eAdil Hafeez\u003c/o:Author\u003e\r\n  \u003co:Template\u003eNormal\u003c/o:Template\u003e\r\n  \u003co:LastAuthor\u003eAdil Hafeez\u003c/o:LastAuthor\u003e\r\n  \u003co:Revision\u003e2\u003c/o:Revision\u003e\r\n  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@page\r\n\t{mso-page-border-surround-header:no;\r\n\tmso-page-border-surround-footer:no;}\r\n@page Section1\r\n\t{size:8.5in 11.0in;\r\n\tmargin:1.0in 1.25in 1.0in 1.25in;\r\n\tmso-header-margin:.5in;\r\n\tmso-footer-margin:.5in;\r\n\tmso-paper-source:0;}\r\ndiv.Section1\r\n\t{page:Section1;}\r\n--\u003e\r\n\u003c/style\u003e\r\n\u003c!--[if gte mso 10]\u003e\r\n\u003cstyle\u003e\r\n /* Style Definitions */\r\n table.MsoNormalTable\r\n\t{mso-style-name:\"Table Normal\";\r\n\tmso-tstyle-rowband-size:0;\r\n\tmso-tstyle-colband-size:0;\r\n\tmso-style-noshow:yes;\r\n\tmso-style-parent:\"\";\r\n\tmso-padding-alt:0in 5.4pt 0in 5.4pt;\r\n\tmso-para-margin:0in;\r\n\tmso-para-margin-bottom:.0001pt;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-ansi-language:#0400;\r\n\tmso-fareast-language:#0400;\r\n\tmso-bidi-language:#0400;}\r\n\u003c/style\u003e\r\n\u003c![endif]--\u003e\r\n\u003c/head\u003e\r\n\r\n\u003cbody lang=EN-US style=\u0027tab-interval:.5in;text-justify-trim:punctuation\u0027\u003e\r\n\r\n\u003cdiv class=Section1\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027margin-bottom:8.6pt;text-align:center;\r\nmso-pagination:none;page-break-after:avoid;mso-layout-grid-align:none;\r\ntext-autospace:none\u0027\u003e\u003cb\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eCOMMENTS ON SECTION\r\n118(3) OF THE INCOME TAX ORDINANCE, 2001\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027margin-bottom:8.6pt;text-align:center;\r\nmso-pagination:none;page-break-after:avoid;mso-layout-grid-align:none;\r\ntext-autospace:none\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eBy\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027margin-bottom:8.6pt;text-align:center;\r\nmso-pagination:none;page-break-after:avoid;mso-layout-grid-align:none;\r\ntext-autospace:none\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eTahir Mahmood Butt, \u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027margin-bottom:8.6pt;text-align:center;\r\nmso-pagination:none;page-break-after:avoid;mso-layout-grid-align:none;\r\ntext-autospace:none\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003eVice President, Pakistan\r\nTax Bar Association, Lahore\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-bottom:8.6pt;text-align:justify;text-indent:\r\n.2in;mso-pagination:none;page-break-after:avoid;tab-stops:.5in;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003cspan\r\nstyle=\u0027mso-tab-count:1\u0027\u003e       \u003c/span\u003eVide Finance Act, 2010 an amendment was\r\nmade in section 118 \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003eof the Income tax\r\nOrdinance, 2001 where by subsection (3) of section 118 \u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003ewas\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e \r\n\u003c/span\u003esubstituted\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003eto\u003cspan\r\nstyle=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003eprovide\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e \r\n\u003c/span\u003efor\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003echange\u003cspan\r\nstyle=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003ein\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e \r\n\u003c/span\u003edate\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003eof\u003cspan\r\nstyle=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003esubmission\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e \r\n\u003c/span\u003eof\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003eReturn,\u003cspan\r\nstyle=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003eStatements\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e \r\n\u003c/span\u003ein\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003evarious\u003cspan\r\nstyle=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003ecategories.\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e \r\n\u003c/span\u003eBefore\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003esubstitution\u003cspan\r\nstyle=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003elast\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e \r\n\u003c/span\u003edate\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003efor submission of Returns, statement\r\nunder section 115(4) and annual\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e \r\n\u003c/span\u003estatement\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003eof\u003cspan\r\nstyle=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003etax\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e \r\n\u003c/span\u003edeductionby\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003eemployers\u003cspan\r\nstyle=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003ewas\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e \r\n\u003c/span\u003e30th\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003eof\u003cspan\r\nstyle=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003eSeptember for all taxpayers. After substitution\r\nfor the following categories the last date has been changed from 30th of\r\nSeptember to 31st of August:--\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-top:0in;margin-right:0in;margin-bottom:5.0pt;\r\nmargin-left:.5in;text-align:justify;text-indent:-.3in;mso-pagination:none;\r\npage-break-after:avoid;tab-stops:.5in;mso-layout-grid-align:none;text-autospace:\r\nnone\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e(1)\u003cspan style=\u0027mso-tab-count:1\u0027\u003e   \u003c/span\u003eAnnual\r\nstatement of deduction of income tax from salary by employers.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-top:0in;margin-right:0in;margin-bottom:5.0pt;\r\nmargin-left:.5in;text-align:justify;text-indent:-.3in;mso-pagination:none;\r\npage-break-after:avoid;tab-stops:.5in;mso-layout-grid-align:none;text-autospace:\r\nnone\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e(2)\u003cspan style=\u0027mso-tab-count:1\u0027\u003e   \u003c/span\u003eReturn\r\nof income to be submitted by salaried individual through e-portal.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-top:0in;margin-right:0in;margin-bottom:8.6pt;\r\nmargin-left:.5in;text-align:justify;text-indent:-.3in;mso-pagination:none;\r\npage-break-after:avoid;tab-stops:.5in;mso-layout-grid-align:none;text-autospace:\r\nnone\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e(3)\u003cspan style=\u0027mso-tab-count:1\u0027\u003e   \u003c/span\u003eStatement\r\nunder section 115(4) of the Income tax Ordinance, 2001 in the cases covered\r\nunder fixed or final tax regime.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-bottom:8.6pt;text-align:justify;text-indent:\r\n.2in;mso-pagination:none;page-break-after:avoid;tab-stops:.5in;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003cspan\r\nstyle=\u0027mso-tab-count:1\u0027\u003e       \u003c/span\u003eIn all other cases of Individuals and\r\nA.O.P\u0027s,\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003ethe last date for submission of\r\nreturns, statements etc. is 30th of September as in the past.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-bottom:.1in;text-align:justify;text-indent:\r\n.2in;mso-pagination:none;page-break-after:avoid;tab-stops:.5in;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003cspan\r\nstyle=\u0027mso-tab-count:1\u0027\u003e       \u003c/span\u003eIn this regard following submissions are\r\ntendered for your kind and judicious consideration of the concerned quarter.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-bottom:8.0pt;text-align:justify;text-indent:\r\n.2in;mso-pagination:none;page-break-after:avoid;tab-stops:.5in;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003cspan\r\nstyle=\u0027mso-tab-count:1\u0027\u003e       \u003c/span\u003eAt the very out set it is respectfully\r\nsubmitted that the change in date of submission of return, statements etc.\r\nappears to be made with the intent to facilitate the tax authorities and not to\r\nthe taxpayers. Although FBR is trying hard to take the entire tax data on\r\nweb-portal to facilitate the taxpayer and the departmental officials but in\r\nspite of all efforts the FBR has not yet been able to achieve its goal in this\r\nregard. It would be important to point out here that for tax year-2011 the last\r\ndate for submissions of returns, statements etc. for taxpayers covered under\r\nabove noted categories was 31st of August, 2011 and\u003cspan\r\nstyle=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003eeven up-to 18th of August, 2011 no return or\r\nstatement was available on the web-portal and as such how the taxpayer would\r\nhad been able to comply in accordance with Law in such small time left.\r\nDefinitely as per last years the last date was extended by the FBR for the\r\nreason of inability and in efficiency of the concerned official of FBR. But the\r\nbases of extension was made like, request of the taxpayers, month of Ramzan\r\netc.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-bottom:8.0pt;text-align:justify;text-indent:\r\n.2in;mso-pagination:none;page-break-after:avoid;tab-stops:.5in;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003cspan\r\nstyle=\u0027mso-tab-count:1\u0027\u003e       \u003c/span\u003eIt is submitted that if a thing is not\r\npossible to accomplish in time then what is the fun to make such changes in\r\nlaw. The FBR has expended millions of rupees for the improvement of web-portal\r\nbut it is hard fact that till to-date it has not been able to established an\r\nuninterrupted link of web-portal for the taxpayers. In rush days the assignment\r\nof five minutes takes hours and hours to transfer the data on the e-portal. The\r\nFBR has also totally ignored the fact that all the taxpayers of country\r\nparticularly the one belonging to the rural areas do not have appropriate\r\ninternet facility. The element of electricity load shading has also not been\r\ntaken into consideration. \u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-bottom:8.0pt;text-align:justify;text-indent:\r\n.2in;mso-pagination:none;page-break-after:avoid;tab-stops:.5in;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003cspan\r\nstyle=\u0027mso-tab-count:1\u0027\u003e       \u003c/span\u003eIn spite of all the above referred\r\nfactors the FBR instead of providing easy modes for submission of returns and\r\nstatements etc. to the taxpayer has forced them to sit in front of computers\r\nfor hours and hours for transfer of data on web-portal of FBR.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-bottom:8.0pt;text-align:justify;text-indent:\r\n.2in;mso-pagination:none;page-break-after:avoid;tab-stops:.5in;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003cspan\r\nstyle=\u0027mso-tab-count:1\u0027\u003e       \u003c/span\u003eIt would not be out of place to point out\r\nhere that the amendment in subsection (3) of section 118 to the Income Tax\r\nOrdinance, 2001 has been drafted and got approved from the Parliament only with\r\nthe intent to hide the inefficiency of the relevant FBR officials.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-bottom:8.0pt;text-align:justify;text-indent:\r\n.2in;mso-pagination:none;page-break-after:avoid;tab-stops:.5in;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003cspan\r\nstyle=\u0027mso-tab-count:1\u0027\u003e       \u003c/span\u003eThe amendment is even otherwise not\r\npractically workable for the following reasons:--\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-top:0in;margin-right:0in;margin-bottom:8.8pt;\r\nmargin-left:.5in;text-align:justify;text-indent:-.3in;mso-pagination:none;\r\npage-break-after:avoid;tab-stops:.5in;mso-layout-grid-align:none;text-autospace:\r\nnone\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e(1)\u003cspan style=\u0027mso-tab-count:1\u0027\u003e   \u003c/span\u003eAnnual\r\nincome tax return of taxpayer requires to declare income earned by the taxpayer\r\nfrom all sources. Under the Income Tax Ordinance, 2001 some sources of income\r\nare covered under normal tax regime and some are covered under fixed and final\r\ntax regime. In cases where the taxpayer has more then one source of income\r\ncovered under normal as well as fixed and final tax regime, it is difficult for\r\nhim to determine that for a particular tax year his last date for submission of\r\nreturn would be 31st of August or 30th of September.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-top:0in;margin-right:0in;margin-bottom:8.8pt;\r\nmargin-left:.5in;text-align:justify;text-indent:-.3in;mso-pagination:none;\r\npage-break-after:avoid;tab-stops:.5in;mso-layout-grid-align:none;text-autospace:\r\nnone\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e(2)\u003cspan style=\u0027mso-tab-count:1\u0027\u003e   \u003c/span\u003eArticle\r\n25 of the Constitution of Islamic Republic of Pakistan clearly provide that all\r\ncitizen are equal before law. Under the Income Tax Ordinance there has always\r\nbeen provided a period of three month to submit tax returns or statements by\r\nthe taxpayers. Now for taxpayers covered under normal tax regime the period of\r\nthree month is still available but for salaried individual or taxpayers having\r\nfixed or final tax sources of income, the period has been curtailed for two\r\nmonth. The action is not in accordance with Article 25. If the intent is taken\r\nas to facilitate the taxpayer then the last date in such cases should have been\r\n31st of October and not 31st of August.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-top:0in;margin-right:0in;margin-bottom:8.8pt;\r\nmargin-left:.5in;text-align:justify;text-indent:-.3in;mso-pagination:none;\r\npage-break-after:avoid;tab-stops:.5in;mso-layout-grid-align:none;text-autospace:\r\nnone\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e(3)\u003cspan style=\u0027mso-tab-count:1\u0027\u003e   \u003c/span\u003eIt\r\nis also an hard fact that the taxpayer covered under final or fixed tax regime\r\ndealing with government or semi government department have never been provided\r\nthe relevant documents like certificates or challans of tax deductions made by\r\nsuch institutions at the earliest and as such without collection of the same\r\nhow a taxpayer can be able to submit his return or statement.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-bottom:8.8pt;text-align:justify;mso-pagination:\r\nnone;page-break-after:avoid;mso-layout-grid-align:none;text-autospace:none\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.2pt\u0027\u003eIn the light of the above submissions it is\r\nproposed:\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-top:0in;margin-right:0in;margin-bottom:8.8pt;\r\nmargin-left:.5in;text-align:justify;text-indent:-.3in;mso-pagination:none;\r\npage-break-after:avoid;tab-stops:.5in;mso-layout-grid-align:none;text-autospace:\r\nnone\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e(a)\u003cspan style=\u0027mso-tab-count:1\u0027\u003e   \u003c/span\u003eThe\r\nlast date of 31st of August in cases covered under above referred categories be\r\nfixed as 30th of September.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-top:0in;margin-right:0in;margin-bottom:8.8pt;\r\nmargin-left:.5in;text-align:justify;text-indent:-.3in;mso-pagination:none;\r\npage-break-after:avoid;tab-stops:.5in;mso-layout-grid-align:none;text-autospace:\r\nnone\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e(b)\u003cspan style=\u0027mso-tab-count:1\u0027\u003e   \u003c/span\u003eReturn\r\nand statement forms for tax year-2012 be issued at the earliest.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-top:0in;margin-right:0in;margin-bottom:8.8pt;\r\nmargin-left:.5in;text-align:justify;text-indent:-.3in;mso-pagination:none;\r\npage-break-after:avoid;tab-stops:.5in;mso-layout-grid-align:none;text-autospace:\r\nnone\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e(c)\u003cspan style=\u0027mso-tab-count:1\u0027\u003e   \u003c/span\u003eThe\r\nFBR should take serious steps to improve the working capability of web-portal\r\nat the earliest.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-top:0in;margin-right:0in;margin-bottom:8.8pt;\r\nmargin-left:.5in;text-align:justify;text-indent:-.3in;mso-pagination:none;\r\npage-break-after:avoid;tab-stops:.5in;mso-layout-grid-align:none;text-autospace:\r\nnone\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e(d)\u003cspan style=\u0027mso-tab-count:1\u0027\u003e   \u003c/span\u003eThe\r\nlast date for submission of returns or statements should be same for all\r\ntaxpayers being individual and A.O.P.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-top:0in;margin-right:0in;margin-bottom:8.8pt;\r\nmargin-left:.5in;text-align:justify;text-indent:-.3in;mso-pagination:none;\r\npage-break-after:avoid;tab-stops:.5in;mso-layout-grid-align:none;text-autospace:\r\nnone\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e(e)\u003cspan style=\u0027mso-tab-count:1\u0027\u003e   \u003c/span\u003eIf\r\nthe FBR is facing problems to entertain all taxpayers on web-portal with same\r\ndate then the time for submission of returns, statements by the taxpayer\r\ncovered under above noted categories be fixed as 31st of October as against\r\n31st of August.\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e  \u003c/span\u003e\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-bottom:8.8pt;text-align:justify;text-indent:\r\n.2in;mso-pagination:none;page-break-after:avoid;tab-stops:.5in;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003e\u003cspan style=\u0027letter-spacing:.2pt\u0027\u003e\u003cspan\r\nstyle=\u0027mso-tab-count:1\u0027\u003e       \u003c/span\u003eIt is hoped that the FBR official would\r\ntake a serious note of above submissions.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003c/div\u003e\r\n\r\n\r\n  \r\n\u003c/head\u003e\r\n \r\n\r\n\u003c/html\u003e\r\n"