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Bitrix24 FBR · income tax return · IRIS
FBR income tax return — filing in IRIS, also after the date
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Tick what you have and see at once what is missing.
Short answer. You can still file after the date. The extended date for Tax Year 2026 was 31 October 2026, and FBR says a late return is completed the same way in IRIS. Filing is done when both the return and the Wealth Statement move from Draft to Completed Task.
Updated: · Next check 2027-02-02
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Section 182: the minimum penalty falls by 75%, 50% or 25% if you file within one, two or three months of the due date.
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Deadlines
The rules, with the source
| What | Deadline | Source |
|---|---|---|
| Tax Year 2026, individuals | Extended to 31 October 2026 for those due on 30 September | FBR Circular 04 of 2026-27 |
| Usual date for individuals and AOPs | On or before 30 September | FBR, Income Tax Due Dates |
| Filing after the date | Complete the filing in IRIS as usual | FBR, File Income Tax Return |
| Wealth Statement | Must reconcile with income and expenses, or the return will not submit | FBR, File Income Tax Return |
| Salaried people | Form 114(I), if income is only from salary and other sources and salary is over 50% | FBR, File Income Tax Return |
| Late penalty, minimum | Rs 10,000 if mainly salaried, Rs 50,000 for others | Ordinance, s.182 |
| Active Taxpayers’ List | Surcharge of Rs 25,000 for an individual. The law also adds an undertaking route, its final form was not published when we checked | Ordinance, s.182A, as amended by Finance Act 2026; FBR Circular 02 of 2026-27 |
Checked on 1 November 2026. Some FBR pages still show older amounts, so confirm the figure in IRIS. We found no extension after 31 October 2026.
What does not exist
Be careful with these.
- “After the date you can no longer file”: FBR says a late return is still completed in IRIS.
- “The list surcharge is Rs 1,000”: That is the old amount. Finance Act 2026 raised it to Rs 25,000 for an individual.
Step by step
What to do, in order
1
Log in to IRIS
First time? Register. Have an NTN but no login? Use E-enrollment for Registered Person.
2
Gather your figures
Income, tax already deducted, bank and property.
3
Fill in the return
Or Form 114(I) if you qualify.
4
Fill in the Wealth Statement
It must reconcile with your income and expenses.
5
Submit both
Check that both moved from Draft to Completed Task.
6
Keep your record
Save the acknowledgement and the Wealth Statement.
Questions
Can I file after 31 October 2026?
Yes. You complete the return in IRIS the same way. A late penalty under section 182 may apply.
Was the date extended again?
We found no extension after Circular 04 of 2026-27, checked on 1 November 2026.
How do I know it was filed?
Both the return and the Wealth Statement show under Completed Task.
Why will my return not submit?
Often the Wealth Statement does not reconcile: the change in wealth must equal income minus expenses.
What about the Active Taxpayers’ List?
If you are not on it, a surcharge of Rs 25,000 applies to an individual. Section 182A(3) adds an undertaking not to acquire property for six months instead. On 1 November 2026 we found no final form for it, so check IRIS before you count on it.
Official sources
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This page helps you prepare. It is not tax advice. FBR decides.