The Federal Board of Revenue (FBR) has once again amended the income tax return form for Tax Year 2026, introducing changes just weeks before the statutory deadline for filing returns.
According to SRO 1495(I)/2026 issued on Thursday, the FBR has amended the Income Tax Rules, 2002, by introducing new provisions under Part-II-ZE, Part-II-ZF, Part-II-ZG and Part-II-ZH of the Second Schedule.
The latest amendments affect the income tax return framework for Tax Year 2026 and come at a time when taxpayers and tax practitioners are already preparing their returns.
Legal experts have raised concerns over the timing of the notification, particularly because the statutory deadline for filing income tax returns is September 30, 2026.
They noted that changes to the tax return form at this stage could create legal and technical difficulties for taxpayers and tax practitioners working to complete their filings before the deadline.
The experts have urged the FBR to immediately clarify the scope and implementation of the latest amendments so taxpayers can accurately prepare and submit their income tax returns within the statutory deadline.
The latest move marks another change to the Tax Year 2026 return framework and is expected to require taxpayers and tax professionals to review the updated requirements before filing.
