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, 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[:] 5[Provided that where the Commissioner has not granted extension for furnishing return under sub-section (3) or sub-section (4), the Chief Commissioner may on an application made by the taxpayer for extension or further extension, as the case may be, grant extension or further extension for a period not exceeding fifteen days unless there are exceptional circumstances justifying a longer extension of time.] 6[ ] (6) An extension of time granted under sub-section (3) shall not 7[, for the purpose of charge of 8[default surcharge]under sub-section (1) of section 205,]change the due date for payment of income tax under section 137. PART II ASSESSMENTS

Effective date: 2001-09-13

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