Circular No. 3 of 2026-27 (Income Tax) — record
What the circular says
FBR has moved the filing deadline for Tax Year 2026 income tax returns from 30 September 2026 to 15 October 2026. The extension was issued under section 214A of the Income Tax Ordinance 2001, which lets the Board extend statutory time limits, and the circular records requests from trade bodies and tax bar associations as the reason.
What it moves, and what it does not
The circular moves one date: the filing date for Tax Year 2026 income tax returns. A return filed by 15 October 2026 is filed within time. It does not change any other date, and it does not speak to sales tax or federal excise returns, which run on their own cycle. Our note on the extension sets out what that means in practice: FBR extends the income tax return deadline for Tax Year 2026 to 15 October.
The circular as issued
The scan below is the circular as issued. The summary above is our own record of its contents.
- Primary source
- Original PDF on FBR’s portal
- Our copies
- income-tax-circular-3-of-2026-27.pdf (360 KB) · scan
Last reviewed 3 October 2026. This page records the contents of the circular as issued. Confirm the current position on IRIS or through FBR's own channels before relying on it.