Pakistan ka tax year calendar bohot se deadlines se bhara hai jo taxpayers ke liye confusion ka sabab banta hai. Tax year July 1 se June 30 tak hota hai aur is period mein multiple filing deadlines hoti hain - monthly, quarterly, aur annual. Income Tax Ordinance 2001, Sales Tax Act 1990, aur Federal Excise Act 2005 ke under 100+ statutory deadlines hain jo alag-alag taxpayers ke liye apply hoti hain. Bohot se taxpayers deadlines miss karte hain lekin is se serious consequences hote hain - penalties, surcharges, ATL se drop, aur kabhi kabhi criminal prosecution. 2024-25 ke data ke mutabiq 38% individual filers ne deadline miss ki thi aur Rs 12 billion ki penalties lagayi gayi theen. Is comprehensive guide mein hum Pakistan ke tax year calendar ke mukammal deadlines cover karenge - monthly, quarterly, annual, aur compliance deadlines. Plus real case study aur tax planner template ke sath.
Pakistan Tax Year ka Introduction aur Background
Pakistan ka tax year July 1 se June 30 tak hota hai. Yeh "financial year" ya "fiscal year" bhi kehlata hai. Yeh period 1960s se established hai jab Government of India Act 1935 ke under fiscal year July-June set hua tha. Pakistan ne independence ke baad yeh continue rakha. Yeh period specially agricultural cycle ke sath aligned hai kyunke Pakistan ki economy traditional agricultural base rakhti thi.
Tax year aur calendar year ka farq samajhna zaroori hai. Tax year 2025-26 ka matlab July 1, 2025 se June 30, 2026. Calendar year January 1 se December 31. Income, expenses, aur transactions tax year ke mutabiq record aur report hote hain. Misal - agar aap ne March 2025 mein salary li to woh tax year 2024-25 mein aayegi (kyunki March 2025 July 2024 se June 2025 ke beech hai).
Companies apna tax year change kar sakti hain lekin FBR ki permission ke sath. Yeh "special tax year" kehlata hai. Bohot se multinational companies apna global tax year follow karte hain (jaise January-December ya April-March). Lekin default July-June hai. Individuals ke liye July-June mandatory hai - koi change nahi kar sakte.
Tax year calendar mein important milestones: July 1 (tax year starts), September 30 (individual return deadline), December 25 (Q2 advance tax), December 31 (company return deadline), January 31 (audit selection list), March 25 (Q3 advance tax), March 31 (assessment orders), June 15 (Q4 advance tax), June 30 (tax year end). Yeh sab dates se pehle apni compliance ready rakhein.
Tax Year Calendar - July 1 to June 30 Mukammal Detail
Pakistan ka complete tax year calendar month-wise:
| Month | Important Dates | Compliance |
|---|---|---|
| July | 1 (tax year start), 15 (June sales tax), 25 (Q1 advance tax) | Sales tax return, advance tax |
| August | 14 (Independence Day), 15 (July sales tax) | Sales tax return |
| September | 15 (Aug sales tax), 25 (Q1 advance tax), 30 (return deadline) | Income tax return, sales tax |
| October | 15 (Sept sales tax), 31 (sometimes extended deadline) | Sales tax, extended return |
| November | 15 (Oct sales tax) | Sales tax return |
| December | 15 (Nov sales tax), 25 (Q2 advance tax), 31 (company return) | Company return, advance tax |
| January | 15 (Dec sales tax), 31 (WHT annual statement) | WHT statement, audit list |
| February | 15 (Jan sales tax), 28 (WHT annual statement) | Sales tax, WHT statement |
| March | 15 (Feb sales tax), 25 (Q3 advance tax), 31 (assessment orders) | Advance tax, assessments |
| April | 15 (March sales tax), 30 (audit selection list) | Sales tax, audit list |
| May | 15 (April sales tax) | Sales tax return |
| June | 15 (May sales tax, Q4 advance tax), 30 (tax year end) | Final sales tax, advance tax |
Yeh calendar har saal repeat hota hai lekin FBR kabhi kabhi changes karti hai. Yeh SROs (Statutory Regulatory Orders) ke through announce hoti hain. Bohot se taxpayers calendar maintain nahi karte aur deadlines miss karte hain. Solution - calendar par har deadline ka reminder set karein (15 din pehle aur 7 din pehle).
Monthly Deadlines - Sales Tax aur WHT Statements
Monthly deadlines sabse frequent hote hain. Sales tax return Form 3 har mahine ki 15th tariqh tak file karna parta hai previous month ke liye. Yeh Section 26 of Sales Tax Act 1990 ke under mandatory hai. Yani January ki return 15 February tak. Agar 15th Sunday ya public holiday hai to next working day ki deadline hoti hai.
Late filing penalty: Rs 100 per day individual, Rs 200 per day company, maximum Rs 50,000. Plus 1% additional tax per month on tax payable. Yeh penalties accumulate hoti hain - agar aap ne 6 months ki return ek sath file ki to 6 months ki penalty lagti hai. Bohot se small businesses yeh ignore karte hain lekin FBR ka system automatically track karta hai.
Withholding Tax (WHT) Monthly Statement - Form 165 ke under. Yeh bhi 15th tariqh tak file karna parta hai previous month ke liye. Yeh statement woh businesses file karte hain jo WHT collect karte hain - employers (salary WHT), banks (profit WHT), companies (vendor payment WHT). Agar aap ki business ne previous month mein koi WHT collect nahi ki to bhi nil statement file karni hoti hai.
Compliance tips: (1) Calendar par har 15th ko reminder set karein. (2) Sales tax aur WHT return ke liye alag reminders rakhein (dono 15th ko hain lekin different forms). (3) Bookkeeping regularly maintain karein - monthly basis. (4) Accountant ya tax practitioner ko monthly basis par engage karein. (5) Late filing se bachein - penalties aur ATL drop se bach jaayenge.
Bohot se businesses yeh galti karte hain ke saal bhar ki returns ek sath year-end par file karte hain. Yeh galat hai - karib 6-8 mahine ki penalty accumulate ho jati hai. Plus non-compliance ka record banta hai jo future audits mein issue banta hai. Monthly discipline maintain karna critical hai.
Quarterly Advance Tax - 4 Installments Detail
Section 147 ke under quarterly advance tax 4 installments mein pay karna parta hai. Yeh mainly companies aur non-salaried individuals (whose last year tax was Rs 1,000+) ke liye hai. Salaried individuals ko advance tax nahi dena parta kyunke employer WHT kat ta hai.
4 installments ki dates aur percentages:
| Installment | Due Date | % of Annual Tax | Coverage Period |
|---|---|---|---|
| Q1 | September 25 | 25% | July-September |
| Q2 | December 25 | 50% (cumulative) | October-December |
| Q3 | March 25 | 75% (cumulative) | January-March |
| Q4 | June 15 | 100% (cumulative) | April-June |
Advance tax ka calculation: last year ki tax liability ka estimate. Misal - agar aap ki last year ki tax liability Rs 400,000 thi to aap ko current year mein Rs 400,000 ka advance tax pay karna hoga 4 installments mein. Q1 (Sep 25): Rs 100,000 (25%). Q2 (Dec 25): Rs 100,000 (next 25%). Q3 (Mar 25): Rs 100,000. Q4 (Jun 15): Rs 100,000.
Late payment par 12% per annum default surcharge lagti hai Section 205 ke under. Yeh daily basis par calculate hoti hai. Misal - agar aap ne Q1 September 25 ki jagah October 25 tak pay ki to 1 month ka delay - surcharge = Rs 100,000 × 12% × (1/12) = Rs 1,000. Yeh kam lagta hai lekin accumulate ho ke significant amount ban jati hai.
Advance tax ka adjustment year-end par hota hai. Jab aap annual return file karte hain to actual tax liability calculate hoti hai. Agar advance tax zyada pay ki tha to refund mil jayega. Agar kam pay ki to balance tax pay karna hoga plus surcharge. Yeh system taxpayer ko tax planning ka incentive deta hai - agar aap apni income barhte hue dekhte hain to advance tax voluntarily zyada pay karein.
Annual Deadlines - Income Tax Returns Detail
Annual income tax return deadline sabse important hai. Section 114 ke under different taxpayers ke liye deadlines:
Individuals (salaried aur non-salaried): September 30 tak previous tax year ki return file karna parta hai. Yani tax year 2024-25 (July 2024-June 2025) ki return September 30, 2025 tak. Yeh sabse common deadline hai - karib 4.5 million filers is date par file karte hain. FBR ka IRIS portal is date par slow ho jata hai due to traffic.
Companies: 6 months after tax year end. Yani agar company ka tax year July-June hai to December 31 tak return file karna parta hai. Karib 120,000 companies Pakistan mein hain. Company return ke sath financial statements, audit report (for large companies), aur other documents bhi attach karne parte hain. Yeh complex return hoti hai.
AOP (Association of Persons): September 30 tak (same as individuals). AOP includes partnerships, joint ventures, etc. Bohot se small businesses AOP structure use karte hain.
Trusts aur NGOs: September 30 tak (same as individuals). Approved NGOs ki additional compliance hoti hai - annual activity report, audited accounts, etc.
FBR kabhi kabhi 30 days ki extension deti hai. 2024-25 mein October 31 tak extension di gayi thi. Yeh extension official notification ke through announce hoti hai. Bohot se taxpayers last week mein file karte hain lekin yeh risky hai - IRIS slow ho sakta hai, documents missing ho sakte hain, aur errors zyada hote hain.
Companies Return Deadlines - 6 Months After Year End Detail
Companies ke liye return deadline 6 months after tax year end hai. Yani agar company ka tax year July-June (default) hai to December 31 tak return file karna parta hai. Yeh individual deadline se 3 months zyada hai kyunke company returns complex hote hain aur audit require hoti hai.
Company return ke components: (1) Form 114 (main income tax return). (2) Audited financial statements - balance sheet, profit & loss, cash flow, notes. (3) Auditor's report. (4) Director's report. (5) Statement of changes in equity. (6) Tax computation. (7) Wealth statement (Form 116) - if applicable. (8) Withholding tax statement (Form 165).
Company return ki late filing penalty: Rs 10,000 per day (maximum 50% of tax payable). Plus 12% surcharge. Plus ATL se drop. Yeh individual se 10x zyada penalty hai. Companies ke liye compliance critical hai - koi compromise nahi.
Special tax year companies: kuch companies apna tax year change kar sakti hain (jaise January-December). Inki deadline 6 months after their tax year end hoti hai. Misal - agar company ka tax year January-December hai to deadline June 30. Yeh permission FBR se leni hoti hai Section 59 ke under.
Bohot se multinational companies apna global tax year follow karte hain. Foreign parent company ka tax year January-December hai to Pakistani subsidiary bhi yeh follow kar sakti hai. Lekin FBR ki permission ke sath. Permission ke bina default July-June follow karna parta hai.
Withholding Tax Annual Statements aur Other Filings
Withholding Tax (WHT) Annual Statement (Form 165) February 28 tak file karna parta hai previous tax year ke liye. Yani tax year 2024-25 ki WHT annual statement February 28, 2026 tak. Yeh statement woh businesses file karte hain jo WHT collect karte hain.
WHT annual statement mein: har WHT deduction ki detail - payee ka NTN/CNIC, payment amount, WHT rate, WHT amount, payment date, aur Section under which WHT deducted. Yeh detailed statement hoti hai - bohot se fields. Bohot se businesses monthly WHT statements file karte hain (jo 15th ko hoti hain) aur annual statement just compilation hota hai.
Late filing penalty: Rs 100 per day plus Rs 25,000 fixed penalty. Plus non-compliance ka record. WHT statement FBR ke liye critical hai kyunke yeh data taxpayer ki WHT adjustment ka basis hai. Agar aap ki statement mein koi WHT deduction missing hai to taxpayer refund nahi mil sakta.
Other important annual filings: (1) Form 9 - Companies ke directors aur shareholders ki details, January 31 tak. (2) Form A - Companies ki annual return, 30 days after AGM. (3) Form 19 - Companies ki issued capital details. (4) Sales tax annual reconciliation - January 31 tak. (5) Professional tax return (provincial) - varies.
Bohot se businesses yeh additional filings miss karte hain lekin yeh sab mandatory hain. SECP aur FBR dono ke filings alag hain - SECP companies ke liye, FBR tax ke liye. Companies ke liye both comply karna parta hai. Non-compliance se companies ka status suspended ho sakta hai.
Audit aur Assessment Deadlines Detail
Audit aur assessment deadlines FBR ke internal timeline hote hain lekin inka impact taxpayers par parta hai. Audit selection list March 31 tak publish hoti hai. Yani 2024-25 ke audits March 2026 mein select hue. Total 53,000 audits 2024-25 mein select hue the.
Audit notice milne ke baad taxpayer ko 30 din ka time hota hai response dene ke liye. Yeh deadline Section 177 ke under hai. Agar response na de to Section 179 ke under best judgment assessment hoti hai jo usually higher hoti hai. Audit process typically 4-6 months hota hai.
Assessment orders April 30 tak pass hone chahiye (December 31 ke liye audit year). Yani agar audit March 2026 mein select hua to assessment April 2027 mein ho jayega. Yeh timelines FBR ke internal SOPs ke mutabiq hain lekin practically 1-2 saal lagte hain.
Appeal deadlines: (1) Commissioner (Appeals) mein 30 din assessment order ki date se. (2) ATIR (Appellate Tribunal) mein 60 din. (3) High Court mein 90 din. (4) Supreme Court mein 60 din. Yeh deadlines strict hain - late appeals rare exceptions mein hi accept hoti hain.
Refund claim deadlines: refund application Section 170 ke under file karna parta hai within 2 years of tax payment. Yani agar aap ne 2023-24 mein excess tax pay ki to 2026-27 tak refund claim kar sakte hain. Bohot se log yeh deadline miss karte hain aur refund ka right kho dete hain.
ATL Update Schedule aur Late Filing Surcharge Detail
ATL (Active Taxpayer List) weekly update hota hai. FBR har Monday ko 12:00 noon par ATL update karti hai. Jo taxpayers ne previous Monday se Sunday tak return file ki hai woh next Monday ke ATL mein appear hote hain. Yani agar aap ne Wednesday ko return file ki to agle Monday ko aap ATL par appear honge.
Late filing surcharge - agar aap ne 30 September (deadline) ke baad return file ki hai aur immediately ATL mein appear hona chahte hain to surcharge pay karna parta. Surcharge rates:
| Taxpayer Type | Surcharge Amount | ATL Appearance Time |
|---|---|---|
| Individual (salaried/non-salaried) | Rs 1,000 | 24-48 hours |
| AOP (Association of Persons) | Rs 10,000 | 24-48 hours |
| Small Company | Rs 20,000 | 24-48 hours |
| Large Company | Rs 40,000 | 24-48 hours |
Surcharge payment process: IRIS par login karein. "ATL Surcharge" menu mein jayein. Tax year select karein. PSID (Payment Slip ID) generate karein. Bank mein payment karein - online banking, ATM, ya physical challan. Payment confirmation ke 24-48 hours baad ATL mein aap ka naam appear ho jayega.
Important - agar aap ne surcharge pay nahi ki to regular ATL update mein appear honge (next Monday). Yani 1-7 din ka wait karna parta hai. Lekin agar urgent ATL status chahiye (jaise property transaction planned hai) to surcharge pay karein.
ATL se drop hone ke reasons: (1) Annual return file nahi ki. (2) Late filing ki aur surcharge pay nahi ki. (3) Return mein material misrepresentation thi. (4) Tax dues pending hain. Agar aap ATL se drop ho gaye hain to immediately current year return file karein aur surcharge pay karein re-activation ke liye.
Extension Requests aur Penalty Structure Detail
Extension requests - FBR kabhi kabhi deadlines extend karti hai. Yeh official notification ke through announce hoti hai. 2024-25 mein individual return ki deadline 30 September se barha kar 31 October kar di gayi thi. Yeh extension bohot se taxpayers ke liye relief thi.
Individual extension requests - individuals formally extension request nahi kar sakte. Sirf FBR bulk extension deti hai. Bohot se log maante hain ke personal extension mil sakti hai lekin yeh nahi hota. Solution - deadline se pehle file karein.
Company extension requests - companies formal extension request kar sakti hain Section 119 ke under. Lekin yeh rare hota hai aur valid reason chahiye (jaise natural disaster, system breakdown, etc.). Extension typically 30-60 din milti hai. Bohot se companies extension try karte hain lekin rejection rate high hai.
Penalty structure for late filing:
| Taxpayer Type | Late Filing Penalty | Maximum | Additional |
|---|---|---|---|
| Individual | Rs 1,000/day | 50% of tax payable | 12% surcharge |
| AOP | Rs 5,000/day | 50% of tax payable | 12% surcharge |
| Small Company | Rs 10,000/day | 50% of tax payable | 12% surcharge |
| Large Company | Rs 20,000/day | 100% of tax payable | 12% surcharge |
| Non-filing | Rs 10,000 + 5% tax/month | No max | 12% surcharge + criminal |
| Incorrect filing | Rs 25,000 + 100% under-reported tax | 300% in evasion | Prosecution Section 192 |
Yeh penalties significant hain. Bohot se log sochte hain ke late filing ka sirf Rs 1,000/day penalty hai lekin yeh sirf individual rate hai. Plus ATL drop hone se 2x WHT rates lagti hain jo actual cost zyada hoti hai. Misal - Rs 5 million bank deposit par 12% profit = Rs 600,000. Non-filer rate 30% = Rs 180,000 WHT vs filer 15% = Rs 90,000. Yeh Rs 90,000 ka annual extra cost hai jo late filing ka real cost hai.
Real Case Study aur Tax Planner Template
Real case study lete hain - ABC Manufacturing (Pvt) Ltd, Lahore. Annual turnover Rs 100 million. Last year tax liability Rs 8 million. ABC ki tax year calendar:
July 2025: 15th - June sales tax return (Rs 1.7 million tax paid). August 2025: 15th - July sales tax return (Rs 1.5 million). September 2025: 15th - August sales tax return; 25th - Q1 advance tax Rs 2 million (25% of Rs 8M). October 2025: 15th - September sales tax return.
November 2025: 15th - October sales tax return. December 2025: 15th - November sales tax return; 25th - Q2 advance tax Rs 2 million; 31st - company income tax return (tax year 2024-25) with audited financials. January 2026: 15th - December sales tax return; 31st - WHT annual statement (Form 165).
February 2026: 15th - January sales tax return; 28th - WHT statement deadline (some companies do it here). March 2026: 15th - February sales tax return; 25th - Q3 advance tax Rs 2 million; 31st - audit selection list publish. April 2026: 15th - March sales tax return; 30th - assessment orders deadline. May 2026: 15th - April sales tax return.
June 2026: 15th - May sales tax return + Q4 advance tax Rs 2 million; 30th - tax year 2025-26 ends. Yeh calendar full year ki compliance show karta hai. Total annual tax payments: sales tax Rs 18 million, advance income tax Rs 8 million, plus final tax adjustment. Yeh mid-size company ke liye representative hai.
Tax Planner Template - har taxpayer ke liye customize karne ke liye:
- January: WHT annual statement (Form 165) - deadline January 31
- February: WHT annual statement alternate - deadline February 28
- March: Q3 advance tax (25th), audit selection (31st)
- April: Audit selection list (30th)
- May: Regular monthly filings
- June: Q4 advance tax (15th), tax year end (30th)
- July: Tax year starts (1st), Q1 advance tax (25th)
- August: Independence Day (14th), regular filings
- September: Individual return deadline (30th), Q1 advance tax (25th)
- October: Sometimes extended return deadline (31st)
- November: Regular monthly filings
- December: Company return deadline (31st), Q2 advance tax (25th)
Yeh template aap apne calendar par apply karein - har deadline ka reminder 15 din pehle set karein. Plus tax practitioner ko quarterly basis par engage karein - woh aap ki compliance ensure karega.
Expert Tips aur Recommendations
Expert recommendations for tax deadline management: (1) Annual tax calendar maintain karein - har deadline ke sath. Yeh calendar July 1 se shuru karein. (2) Digital reminder set karein - Google Calendar, Outlook, ya phone reminders. Har deadline ka 15 din pehle aur 7 din pehle reminder.
(3) Bookkeeping regularly maintain karein - monthly basis. Year-end par ek sath records compile karna error-prone aur time-consuming hai. Monthly discipline se deadlines smoothly meet ho jate hain. (4) Accountant ya tax practitioner annual contract par hire karein - Rs 50,000-200,000 yearly fees worth it.
(5) August tak return ready rakhein - September last week mein IRIS slow hota hai. August 31 tak draft complete karein, September 1-15 mein verification aur submission. Yeh proactive approach deadlines miss hone se bachata hai.
(6) Multiple authorities ke deadlines track karein - federal (FBR), provincial (SRB/PRA/KPRA/BRA), SECP. Har authority ka apna calendar hai. Compliance calendar mein sab integrate karein. (7) Late filing se bachein - penalties aur ATL drop se significant cost hota hai.
(8) Extension announcements regularly check karein - FBR website aur official Gazette. 2024-25 mein 30-day extension milli thi. (9) Annual tax review karwayein - January-February mein previous year ki compliance review aur current year ki planning.
Tax deadlines ka management aap ki financial health ka critical part hai. Bohot se log penalties aur ATL drop ka annual cost Rs 50,000-200,000 bear karte hain jo avoid ho sakta hai. Rs 5,000-15,000 ka tax practitioner fee yeh sab bacha sakta hai - smart investment hai.
(10) Documents regularly organize karein - har source se WHT certificates collect karein (employer, bank, tenant, etc.). Yeh August tak collect karein taake September mein return smoothly file ho. (11) Records 5 years tak maintain karein - audit ya notice ki surat mein protection.
(12) Tax planning har saal July-August mein karein - tax year ke shuru mein. Investment decisions (pension fund, donations, etc.) lein taake tax credits claim kar saken. December tak decisions complete kar lein taake return filing mein smoothly reflect ho. (13) ATL status regularly verify karein - har 3 months mein FBR website par check karein.
(14) Audit ya notice milne par immediately professional help lein - 7 din ke andar. Yeh deadlines ka proper response critical hai. (15) Tax laws ke changes regularly follow karein - Finance Act har saal aata hai, SROs periodically issue hote hain. Tax consultant se quarterly update lein.
Final insight - Pakistan ka tax system evolving hai. Compliance burden barh raha hai lekin digitalization se ease bhi aa rahi hai. IRIS portal improvements, online payment systems, aur e-filing se compliance easier ho rahi hai. Lekin deadlines ka strict adherence critical hai - non-compliance se serious consequences hote hain jo long-term financial impact daalte hain.
Aam Sawalat (FAQ)
Pakistan ka tax year July 1 se June 30 tak hota hai. Yani tax year 2025-26 ka period July 1, 2025 se June 30, 2026 hai. Yeh "financial year" bhi kehlata hai. Companies apna tax year change kar sakti hain lekin permission ke sath - default same fiscal year hota hai. Individual taxpayers ke liye July-June mandatory hai.
Individuals (salaried aur non-salaried) ke liye income tax return ki last date September 30 hai (tax year end ke 3 months baad). Yani tax year 2024-25 ki return September 30, 2025 tak file karni hai. Companies ke liye December 31 (6 months after June year-end). FBR kabhi 30 days ki extension deti hai. Late filing par Rs 1,000 per day penalty lagti hai individuals ke liye.
Sales tax monthly return Form 3 ki last date har mahine ki 15th tariqh hai previous month ke liye. Yani January ki return 15 February tak, February ki 15 March tak, etc. Agar 15th Sunday ya public holiday hai to next working day ki deadline hoti hai. Late filing par Rs 100 per day penalty (individual) aur Rs 200 per day (company) lagti hai.
Section 147 ke under quarterly advance tax installments: 25% by September 25 (Q1), 50% by December 25 (Q2), 75% by March 25 (Q3), 100% by June 15 (Q4). Companies aur non-salaried individuals (whose last year tax was Rs 1,000+) ko advance tax pay karna parta hai. Late payment par 12% per annum default surcharge lagti hai.
ATL (Active Taxpayer List) weekly update hota hai - har Monday ko 12:00 noon par. Jo log ne previous Monday se Sunday tak return file ki hai woh next Monday ke ATL mein appear hote hain. ATL status FBR website par check kar sakte hain - apna CNIC enter kar ke. Bank aur doosri institutions bhi yeh verify karte hain.
Late filing surcharge: Rs 1,000 for individuals (salaried aur non-salaried), Rs 10,000 for AOP (Association of Persons), Rs 20,000 for small companies, Rs 40,000 for large companies. Yeh surcharge tab pay karna parta jab aap ne 30 September ke baad return file ki hai aur immediately ATL mein appear hona chahte hain. 24-48 hours mein ATL mein appear ho jate hain.
Deadline miss hone ke 3 options: (1) Late filing kar ke standard penalty pay karein (Rs 1,000 per day individuals). (2) Surcharge pay kar ke immediate ATL mein appear hon. (3) Belated return file karein (within 1 year of original deadline) - koi ATL benefit nahi. Bohot dair tak non-filing criminal prosecution la sakta hai Section 192 ke under.
Annual withholding tax statement (Form 165) February 28 tak file karna parta hai previous tax year ke liye. Yani tax year 2024-25 ki WHT statement February 28, 2026 tak. Yeh statement businesses aur withholding agents file karte hain jo WHT collect karte hain. Late filing par Rs 100 per day penalty plus Rs 25,000 fixed penalty.
Apni tax liability aur advance tax installments calculate karne ke liye hamara FBR Tax Calculator use karein. Quarterly planning aur refund estimate ke liye perfect.