The National Board of Revenue (NBR) has made it mandatory for all general individual taxpayers to submit their income tax returns online. However, recognizing potential issues with the e-return system, the NBR has provided a provisional exception for those unable to file online due to registration problems, allowing them to submit paper returns with the approval of a relevant tax officer.
Special Order Issued by NBR
The directive was issued today, Thursday (October 30), in a special order signed by NBR Chairman Md. Abdur Rahman Khan.
The special order states that by the power granted under sub-section (4) of Section 328 of the Income Tax Act, 2023, the NBR has made online submission of income tax returns mandatory for all general individual taxpayers, excluding those mentioned in serial number-1 of the special order no-1/2025.
Extension Granted for Paper Submissions
For individual taxpayers, other than those specified in the initial exemption, who are unable to file their returns online due to registration issues with the e-return system, the NBR has provided an important deadline extension and procedural clarity.
They can now submit their paper returns by November 15, instead of the original October 31 deadline, provided they:
- Submit a specific, reasoned application to the relevant Deputy Commissioner of Taxes.
- Obtain approval from the relevant Additional/Joint Commissioner of Taxes.
This measure aims to ensure tax compliance while addressing technical difficulties faced by taxpayers transitioning to the mandatory online system.
