Income Tax Ordinance, 2001 — Section 119: Extension of time for furnishing returns and other documents

119. Extension of time for furnishing returns and other documents.— (1) A person required to furnish

(a)a return of income under section 114 or 117; 4[ ] 5[ ]

(d)a wealth statement under section 116, may apply, in writing, to the Commissioner for an extension of time to furnish the return, 6[ ] or statement, as the case may be.

(2)An application under sub-section (1) shall be made by the due date for furnishing the return of income, 7[ ] or 8[ ] statement to which the application relates.

(3)Where an application has been made under sub-section (1) and the Commissioner is satisfied that the applicant is unable to furnish the return of income, 9[ ] or 10[ ] statement to which the application relates by the due date because of

(a)absence from Pakistan;

(b)sickness or other misadventure; or

(c)any other reasonable cause, 1 The words “or employer’s certificate” omitted by the Finance Act, 2013. 2 The words “or certificate” omitted by the Finance Act, 2013. 3 The words “or certificate” omitted by the Finance Act, 2013. 4 Clause (b) omitted by the Finance Act, 2013. The omitted clause (b) read as follows: “(b) an employer’s certificate under section 115;” 5 Clause (c) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted clause read as follows:” (c) a statement required under sub-section (4) of section 115; or”. 6 The word and comma “certificate,” omitted by the Finance Act, 2013. 7 The words and comma “employer’s certificate,” omitted by the Finance Act, 2013. 8 The word “wealth” omitted by the Finance Act, 2002 9 The words and comma “employer’s certificate,” omitted by the Finance Act, 2013. 10 The word “wealth” omitted by the Finance Act, 2002 240 Chapter X – Procedure the Commissioner may, by 1[order], in writing, grant the applicant an extension of time for furnishing the return, 2[ ] or statement, as the case may be.

(4)An extension of time under sub-section (3) should not exceed fifteen days from the due date for furnishing the return of income, employer’s certificate, or 3[ ] statement, as the case may be, unless there are exceptional circumstances justifying a longer extension of time4[:] Chapter X – Procedure PART II ASSESSMENTS