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" COMMENTS ON SECTION 118(3) OF THE INCOME TAX ORDINANCE, 2001 COMMENTS ON SECTION 118(3) OF THE INCOME TAX ORDINANCE, 2001 By Tahir Mahmood Butt, Vice President, Pakistan Tax Bar Association, Lahore Vide Finance Act, 2010 an amendment was made in section 118 of the Income tax Ordinance, 2001 where by subsection (3) of section 118 was substituted to provide for change in date of submission of Return, Statements in various categories. Before substitution last date for submission of Returns, statement under section 115(4) and annual statement of tax deductionby employers was 30th of September for all taxpayers. After substitution for the following categories the last date has been changed from 30th of September to 31st of August:-- (1) Annual statement of deduction of income tax from salary by employers. (2) Return of income to be submitted by salaried individual through e-portal. (3) Statement under section 115(4) of the Income tax Ordinance, 2001 in the cases covered under fixed or final tax regime. In all other cases of Individuals and A.O.P's, the last date for submission of returns, statements etc. is 30th of September as in the past. In this regard following submissions are tendered for your kind and judicious consideration of the concerned quarter. At the very out set it is respectfully submitted that the change in date of submission of return, statements etc. appears to be made with the intent to facilitate the tax authorities and not to the taxpayers. Although FBR is trying hard to take the entire tax data on web-portal to facilitate the taxpayer and the departmental officials but in spite of all efforts the FBR has not yet been able to achieve its goal in this regard. It would be important to point out here that for tax year-2011 the last date for submissions…