Bohat se log 1 November ki subah ye soch kar pareshan hote hain: "Last date nikal gayi, ab kya hoga?" Pehli baat: ghabrane ki zaroorat nahi, return ab bhi file ho sakti hai. Doosri baat: ab har din ki der ka asar hai. Is guide mein hum asaan Roman Urdu mein batayenge ke late return kaise file karein, kaun se kaghzaat chahiye, kitna kharcha aa sakta hai aur kaun si ghaltiyon se bachna hai.
Tax return ki last date guzar gayi hai, magar return ab bhi IRIS par file ho sakti hai. Late return par Section 182 ke tehat jurmana lag sakta hai (zyada tar salaried logon ke liye kam az kam Rs 5,000, baqi ke liye Rs 40,000). ATL mein wapis aane ke liye Rs 25,000 surcharge dena hoga, ya agar IRIS mein Form ATL-U maujood ho to 6 mahine property na lene ka wada karna hoga. Sab se pehle documents ikatthe karein, wealth statement theek banayein aur jaldi file karein.
English guide: poori tafseel aur jurmane ki misalein hamari English guide mein hain: what to do after the 31 October deadline.
Last Date Kaun Si Thi Aur Ab Kya Badla?
Tax Year 2026 (1 July 2025 se 30 June 2026 tak ki aamdani) ki return pehle 30 September tak file honi thi. FBR ne pehle ise 15 October aur phir Section 214A ke tehat 31 October 2026 tak barhaya. Ye date salaried, karobari afraad, freelancers, kiraye ki aamdani walon aur AOPs ke liye thi. Companies ki date alag hoti hai.
1 November 2026 tak FBR ne mazeed kisi extension ka elaan nahi kiya tha. Is liye ab jo return file hogi wo "late return" kehlayegi. Late return bhi poori tarah valid return hai. Farq sirf itna hai ke iske saath teen cheezein judi hain: jurmana, ATL se bahar rehna aur non-filer wali katautiyan.
Pehla Kaam: Apne Kaghzaat Ikatthe Karein
Late return mein sab se zyada waqt kaghzaat dhoondne mein lagta hai. Apni category dekh kar ye cheezein tayyar karein:
| Aap kaun hain | Zaroori kaghzaat |
|---|---|
| Salaried (naukri pesha) | CNIC, salary certificate ya employer ki annual tax deduction statement, 1 July 2025 se 30 June 2026 tak ki bank statements |
| Dukandar ya karobari | Upar wali cheezein, saath sales aur purchase ka record, kharchon ki details, aur suppliers ya buyers ki taraf se kati hui tax ki slips |
| Freelancer (Upwork, Fiverr waghera) | Bank statements, foreign remittance ka record (PRC ya bank ka certificate), platform ki earning report |
| Kiraye ki aamdani | Kirayanama, saal bhar mein mila kiraya, aur tenant ki taraf se kata hua tax (agar kata ho) |
| Overseas Pakistani | CNIC ya NICOP, Pakistan mein aamdani aur assets ka record, safar ki dates (residency check karne ke liye) |
Wealth statement ke liye ye bhi chahiye: pichle saal ki wealth statement, saal mein khareeda ya becha gaya plot, gaari, sona ya shares, aur loans ki details.
IRIS Par Late Return File Karne Ka Tareeqa
- Login karein: iris.fbr.gov.pk par apne CNIC aur password se login karein. Password bhool gaye hon to "Forgot Password" se registered mobile aur email par code mangwa lein.
- Sahi form kholein: Declaration mein Tax Year 2026 ka Return of Income (Section 114) form chunein. Agar draft pehle se save hai to wahi kholein, naya na banayein.
- Aamdani bharein: salary, karobar, kiraya ya foreign income, jo bhi ho, apni sahi category mein likhein. Andaze se figures na bharein.
- Kati hui tax darj karein: employer, bank, mobile company aur bijli ke bill par kati hui advance tax ki details darj karein. Ye aap ke tax mein se minus hoti hai.
- Wealth statement banayein: 30 June 2026 tak ke assets aur liabilities likhein, aur reconciliation check karein ke figures aapas mein milti hain.
- Baqi tax jama karwayein: agar form mein tax baqi aa raha hai to pehle payment slip (PSID) bana kar bank ya app se jama karwayein, phir submit karein.
- Submit karke acknowledgement save karein: return aur wealth statement dono submit karein aur acknowledgement ka PDF sambhal kar rakhein.
Ek mashwara: agar aap ne pichle saal ki wealth statement nahi bhari thi, ya is saal koi bara asset khareeda hai, to pehle kisi tajurbakar consultant se figures check karwa lein. Notices aksar yahin se shuru hote hain.
Late Return Par Kitna Jurmana Lag Sakta Hai?
FBR ki website par Section 182 ka jo text maujood hai (1 November 2026 ko check kiya), uske mutabiq:
- Har din ki der par saal ke tax payable ka 0.1%.
- Zyada se zyada tax payable ka 50%.
- Kam az kam Rs 40,000, chahe tax zero ho.
- Agar aap ki 75% ya zyada aamdani salary se hai aur salary Rs 50 lakh se kam hai, to kam az kam jurmana Rs 5,000 hai.
Yaad rakhein ke ye jurmana IRIS submit karte waqt khud nahi kat-ta. Tax officer notice bhej kar order ke zariye lagata hai, aur aap ko apni wajah batane ka mauqa milta hai. Agar der ki koi asal aur saabit wajah thi, jaise IRIS ka masla jiska screenshot aap ke paas ho, to wo jawab mein likhi ja sakti hai. Mazeed misalein hamari late filing penalty guide mein hain.
ATL Mein Wapis Kaise Aayen?
Late return file karne se aap khud ba khud Active Taxpayers List (ATL) mein nahi aate. Finance Act 2026 ke baad Section 182A ka surcharge ye hai:
| Kaun | Surcharge |
|---|---|
| Individual (fard) | Rs 25,000 |
| AOP (partnership) | Rs 50,000 |
| Company | Rs 100,000 |
Individuals ke liye FBR ne October 2026 mein ek draft rule (Form ATL-U) bhi jari kiya tha. Is mein aap 6 mahine tak koi property na lene ka wada karte hain aur surcharge nahi dena parta. 1 November 2026 tak ki khabron mein ye draft hi tha, is liye file karte waqt IRIS mein check karein ke ye form maujood hai ya nahi. Dono raston ka mukammal muqabla hamari ATL surcharge ya Form ATL-U guide mein hai.
ATL status check karne ke liye 9966 par SMS karein: ATL, phir space, phir apna 13 hindson wala CNIC.
Late Return Mein Ye 6 Ghaltiyan Na Karein
- Jaldi mein wealth statement andaze se bharna. Baad mein revise karna parta hai (dekhein revised return kab aur kaise file hoti hai).
- Aamdani kam dikhana taake tax kam aaye. FBR ke paas bank, property aur katautiyon ka data hota hai. Is se masla aur bara ho jata hai.
- Agle extension ke intezar mein baithe rehna. FBR ne koi elaan nahi kiya, aur jurmane ka hisab har din barhta hai.
- Kisi aur ke IRIS account se ya ghalat CNIC par return file karna. Har shakhs ki return uske apne CNIC par aur uski apni aamdani ke mutabiq honi chahiye.
- Notice aaye to nazar-andaz karna. Section 114(4) ke notice ka jawab na diya jaye to FBR apne data par assessment kar sakta hai. Hamari Section 114 notice guide dekhein.
- Ye samajhna ke surcharge dene se jurmana khatam ho gaya. Surcharge sirf ATL ke liye hai. Jurmana alag cheez hai.
WhatsApp Par Aane Wale Aam Sawalat
"Main ne pichle saal bhi return nahi bhari, ab kya karun?" Pehle purane saal ki return bharein, phir is saal ki. Is tarah wealth statement ki opening aur closing figures aapas mein judi rehti hain.
"Mera tax to employer ne kaat liya tha, phir bhi return zaroori hai?" Ji haan. Return bharne ki zimmedari alag hai, aur jurmane ke hisab mein "tax payable" poora saal ka tax hai, sirf baqi raqam nahi.
"Main Lahore se bahar hoon, kya online ho sakta hai?" Ji haan. Hum poora kaam WhatsApp par karte hain. Aap documents bhejein, hum figures aap ko dikha kar aap ki manzoori ke baad file karte hain.
Kamboh Associates Aap Ki Late Return Kaise File Karta Hai
November mein hamare paas sab se zyada kaam late returns ka hota hai. Hamara tareeqa seedha hai:
- Aap WhatsApp par CNIC aur maujood documents bhejein. Hum ek working day mein bata dete hain ke kya kami hai.
- Hum return aur reconcile hui wealth statement tayyar karke aap ko figures dikhate hain.
- Aap ki manzoori ke baad hum IRIS par file karte hain aur ATL ke surcharge ya undertaking mein rehnumai karte hain.
- Baad mein jurmane ya Section 114 ka notice aaye to uska jawab bhi hum tayyar karte hain.
Hamari fees wahi hain jo time par return ki hoti hain: salaried return Rs 3,500 se, freelancer aur dukandar ki return Rs 5,000 se, AOP Rs 8,000 se aur overseas Pakistani Rs 6,000 se. Jurmana ya surcharge FBR ko jata hai, hamein nahi. Tafseel pricing page par dekhein. Hamara daftar Awan Town, Lahore mein hai.
Last date guzar gayi? Abhi WhatsApp karein: 0328-4675162. Documents bhejein, hum bata denge ke aap ki late return mein kya kya shamil hai.
Frequently Asked Questions
Sources
- Dawn: FBR extends deadline for filing income tax returns to Oct 31 (15 October 2026)
- FBR: Income Tax Ordinance 2001, Section 182 (offences and penalties)
- Business Recorder: FBR waives surcharge for late filers pledging no property purchase (7 October 2026)
- FBR: Active Taxpayer List (Income Tax)
- FBR IRIS portal
This guide explains the law and FBR announcements as reported up to 1 November 2026. It is general information, not advice for your specific case. Rules and IRIS options can change, so confirm before you act.
Last Date Guzar Gayi? Return Isi Hafte File Karwayein
Fixed fees, WhatsApp par poora kaam, figures aap ki manzoori ke baad file.
WhatsApp 0328-4675162