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Due date for payment of tax
(1) The tax payable by a taxpayer on the taxable income of the taxpayer including the tax payable under section 113 or 113A for a tax year shall be due on the due date for furnishing the taxpayer’s return of income for that year.
(2) Where any tax is payable under an assessment order or an amended assessment order or any other order issued by the Commissioner under this Ordinance, a notice shall be served upon the taxpayer in the prescribed form specifying the amount payable and thereupon the sum so specified shall be paid within thirty days from the date of service of the notice :
Provided that the due date for payment of tax payable under sub- section (7) of section 147 shall be the date specified in sub-section (5) or sub-section (5A) or first proviso to sub-section (5B) of section 147.
(3) Nothing in sub-section (2) or (4) shall affect the operation of sub- section (1).
(4) Upon written application by a taxpayer, the Commissioner may, where good cause is shown, grant the taxpayer an extension of time for payment of tax due under sub-section (2) or allow the taxpayer to pay such tax in instalments of equal or varying amounts as the Commissioner may determine having regard to the circumstances of the case.
(5) Where a taxpayer is permitted to pay tax by instalments and the taxpayer defaults in payment of any instalments, the whole balance of the tax outstanding shall become immediately payable.
(6) The grant of an extension of time to pay tax due or the grant of permission to pay tax due by instalments shall not preclude the liability for default surcharge arising under section 205 from the due date of the tax under sub- section (2) .
(2) Where any tax is payable under an assessment order or an amended assessment order or any other order issued by the Commissioner under this Ordinance, a notice shall be served upon the taxpayer in the prescribed form specifying the amount payable and thereupon the sum so specified shall be paid within thirty days from the date of service of the notice :
Provided that the due date for payment of tax payable under sub- section (7) of section 147 shall be the date specified in sub-section (5) or sub-section (5A) or first proviso to sub-section (5B) of section 147.
(3) Nothing in sub-section (2) or (4) shall affect the operation of sub- section (1).
(4) Upon written application by a taxpayer, the Commissioner may, where good cause is shown, grant the taxpayer an extension of time for payment of tax due under sub-section (2) or allow the taxpayer to pay such tax in instalments of equal or varying amounts as the Commissioner may determine having regard to the circumstances of the case.
(5) Where a taxpayer is permitted to pay tax by instalments and the taxpayer defaults in payment of any instalments, the whole balance of the tax outstanding shall become immediately payable.
(6) The grant of an extension of time to pay tax due or the grant of permission to pay tax due by instalments shall not preclude the liability for default surcharge arising under section 205 from the due date of the tax under sub- section (2) .
Amendment history (19)
- Inserted by the Finance Act, 2003. Earlier this was inserted by S.R.O. 633(I)/2002, dated 14.09.2002
- The words and figure “section 113 or” omitted by the Finance Act, 2008.
- Inserted by the Finance Act, 2004.
- Inserted by the Finance Act, 2009.
- Substituted by the Finance Act, 2003. The substituted sub-section (2)
- The word “thirty” substituted by the Finance Act, 2008.
- The word “fifteen” substituted by the Finance Act, 2015.
- Full stop substituted by the Finance Act, 2018
- substituted by the Finance Act, 2017.
- Added by the Finance Act, 2018.
- Added by the Finance Act, 2010.
- Proviso omitted by the Finance Act, 2017. The omitted provision
- Added by the Finance Act, 2012.
- Inserted by the Finance Act, 2003.
- The words “any tax due” substituted by the Finance Act, 2003.
- The word s “additional tax” substituted by the Finance Act, 2010.
- The brackets and figure “(1)” substituted by the Finance Act, 2003.
- Sub-section (7) omitted by the Finance Act, 2002. The omitted sub-section (7) read as under
- Section 138 substituted by Finance Act, 2002. The substituted section 138
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 289
Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.