Written by Akhter Syed in Taxation Taxpayers unable to file their Tax Year 2026 returns by September 30 can seek additional time from the Commissioner under Section 119. ISLAMABAD: With the deadline for filing income tax returns for Tax Year 2026 expiring today, taxpayers who believe they will be unable to file their returns within the prescribed time can seek an extension under Section 119 of the Income Tax Ordinance, 2001. According to officials of the Federal Board of Revenue (FBR), Section 119 provides a mechanism for taxpayers to request additional time for furnishing their income tax returns and wealth statements. How to apply for a tax return extension Under Section 119(1), a person required to furnish a return of income under Section 114 or Section 117, or a wealth statement under Section 116, may apply in writing to the Commissioner for an extension of time to furnish the relevant return or statement. The application for an extension must be submitted by the due date for furnishing the return or statement to which the application relates. Therefore, taxpayers seeking an extension for Tax Year 2026 should submit their application on or before September 30, 2026, the prescribed due date for filing the return. Grounds for granting an extension Under Section 119(3), the Commissioner may grant an extension where the taxpayer is unable to furnish the return or statement by the due date because of: • Absence from Pakistan; • Sickness or other misadventure; or • Any other reasonable cause. The Commissioner must be satisfied that the taxpayer is unable to meet the deadline because of one of these circumstances before granting…