Meeting income tax payment deadlines is critical for taxpayers in Pakistan. Missing a due date can lead to default surcharge, penalties, and enforcement action by the Federal Board of Revenue (FBR). To help taxpayers stay compliant, Section 137 of the Income Tax Ordinance, 2001 clearly explains when and how taxes must be paid for tax year 2026. Here’s an interactive, easy-to-follow breakdown of the key rules every taxpayer should know. ✅ When Is Income Tax Due for Tax Year 2026? 📅 Tax Payable With Return of Income Under Section 137(1): • Tax payable on taxable income, including minimum tax (Section 113) or alternative corporate tax (Section 113A), • Is due on the same date as filing your return of income for tax year 2026. 👉 No separate notice is required—your tax must be paid by the return filing deadline. 📬 Tax Payable After an Assessment Order If the FBR issues: • An assessment order • An amended assessment order • Or any other order determining tax payable Then, under Section 137(2): • A notice of demand will be served • The tax must be paid within 30 days from the date the notice is served Advance Tax Exception (Section 147) For taxpayers paying advance tax: • Due dates follow Section 147(5), (5A), or (5B) • These dates override the general 30-day rule 📌 This applies mainly to quarterly advance tax payments. 🔁 Can You Get More Time to Pay? Yes. Under Section 137(4): • A taxpayer may apply in writing • The Commissioner may: o Grant an extension of time, or o Allow payment in instalments (equal or varying amounts) âš Approval depends on the taxpayer showing good cause. 🚨 What Happens If You Miss an Instalment?…