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In this video we discuss why fbr send sms to taxpayer?
Section 118 & Section 119 Last Date Of Tax Return

Types of Returns: The section outlines different types of returns, such as annual returns and supplementary returns, depending on the nature of the taxpayer and their income.

Filing Deadlines: The Ordinance specifies deadlines for filing returns, which can vary based on the type of taxpayer and their circumstances. Generally, the return for an individual is due by September 30th of the following year, but this can be subject to changes or extensions as announced by the FBR.

Documentation and Information: Taxpayers must provide accurate and complete information as required by the Ordinance, including details about income from all sources, deductions, and tax credits.

Penalties for Non-Compliance: Section 114 also includes provisions for penalties and consequences if a taxpayer fails to file their return on time or provides incorrect information.
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Income tax Includes
1. Section-149 Income from Salary
2. Section-155 Income from Property
3. Section-153 Payment of goods, service and contract
4. Section-147 Advance income tax
5. Section-148 Import
6. Section-231AA and 236P Advance tax on certain banking transection
7. Section-231B Advance tax at the time of registration of private motor vehicle
8. Section-235A Tax collection from domestic electric bills
9. Section-236 Tax collection from telephone users
10. Section-236B Advance tax on purchase of domestic air ticket
11. Section-236F Advance tax on cable operator and other electronic media
12. Section-236G Advance tax on sale to distributor, dealer and wholesalers
13. Section-236H Advance tax on sale to retailers
14. Section-236I Advance tax by educational institutions
15. Section-236U Advance tax on insurance premium
16. Section-236X Advance tax on Tobacco
17. Section-236Y Advance tax on remittance abroad through credit, debit or prepaid cards
18. Fine and penalties
19. Section-177 Audit
20. Treatment of provision for bad and doubtful debts
21. Section-114 Income
22. Section-116 Wealth
23. Section-120 Assessment Order
Regards,
IRFAN SIDDIQUI
Advocate High Court
03018772514

Speaker;
IRFAN SIDDIQUI
Advocate High Court & Tax Advisor
Contact No.
03018772514
Recording Date;
14/10/2025
Recording Place;
Multan - Punjab - Pakistan
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