Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART I RETURNS

From: 2023-07-01 - To: 0000-00-00 119. Extension of time for furnishing returns and other documents.- (1) A person required to furnish - (a) a return of income under section 114 or 117; 1[***] 1a[***] (d) a wealth statement under section 116, may apply, in writing, to the Commissioner for an extension of time to furnish the return, 2[***] or statement, as the case may be. (2) An application under sub-section (1) shall be made by the due date for furnishing the return of income, 3[***] or 4[***] statement to which the application relates. (3) Where an application has been made under sub-section (1) and the Commissioner is satisfied that the applicant is unable to furnish the return of income, 5[***] or 6[***] statement to which the application relates by the due date because of - (a) absence from Pakistan; (b) sickness or other misadventure; or (c) any other reasonable cause, the Commissioner may, by 7[order], in writing, grant the applicant an extension of time for furnishing the return, 8[***] or statement, as the case may be. (4) An extension of time under sub-section (3) should not exceed fifteen days from the due date for furnishing the return of income, employer’s certificate, or 9[***] statement, as the case may be, unless there are exceptional circumstances justifying a longer extension of time 10[: Provided that where the Commissioner has not granted extension for furnishing return under sub-section (3) or sub-section (4), the Chief Commissioner may on an application made by the taxpayer for extension or further extension, as the case may be, grant extension or further extension for a period not exceeding fifteen days unless there are exceptional circumstances justifying a longer extension of time.] 11[***] (6) An extension of time granted under sub-section (3) shall not 12[, for the purpose of charge of 13[default surcharge] under sub-section (1) of section 205,] change the due date for payment of income tax under section 137. _________________________________________________________________ 1-Clause (b) was omitted vide the Finance Act, 2013 (Act No. XXII of 2013) assented on 29th June, 2013. At the time of omission clause (b) was as under:-- “(b) an…