Income Tax Return Filing in Sahiwal — FBR 2026

A Commercial Dairy's Accounts

The dairy's return shows milk sold to processors and local buyers, against green fodder, silage, concentrate feed, labour, veterinary care, electricity for chillers and fans, and repairs to sheds. Animals bought to build the herd are capital assets; calves born and later sold, and old cows culled, produce income. Processors' withholding is claimed.

Breeding Farms

Sales of heifers and bulls are income, with feed, care and recording costs deducted.

Coal Plant Contractors

Each invoice to the plant, the tax withheld and the costs of crews, machinery and transport. PRA tax collected on services is paid over to the province.

Farmers

Wheat, cotton and maize from family land are agricultural income.

Doctors

Hospital salary from the certificate, and private clinic fees less clinic rent, staff and consumables.

Civil Servants

Salary and withholding from certificates; pensions declared as exempt.

Wealth Statement

Land, the herd, sheds, vehicles and balances, with changes explained.

Traders and Shops

Shopkeepers show sales, purchases from Lahore and Multan wholesalers and stock on 30 June.

Late Filing

Late returns are accepted with the surcharge.

Bank Profit

Profit on savings and certificates is declared with the bank's withholding.

Pensioners

Retired civil servants declare pensions as exempt.

Transporters

Truck owners carrying milk and grain show freight against diesel and repairs, claiming the token tax.