What is the last date for a partnership firm to file its income tax return?

A partnership firm files its income tax return by 30 September after the end of its tax year. For the normal tax year 2026, which ran from 1 July 2025 to 30 June 2026, that means on or before 30 September 2026. The later company deadline does not apply to a firm.

What does the law say?

Section 118 sets the dates. It has separate rules for companies and for everyone else.

• Companies, section 118(2). A company whose tax year ends between 1 January and 30 June files by 31 December following the end of the tax year. Any other company files by 30 September following the end of the tax year.
• Persons other than companies, section 118(3)(b). A return of income for any person other than a company is due “on or before the 30th day of September next following the end of the tax year to which the return relates”. Section 118(3)(a) gives salaried individuals filing through the e-portal the same 30 September date.

A partnership firm is not a company. The Ordinance treats it as an association of persons (AOP), so its date comes from section 118(3)(b), not section 118(2).

Section 119 allows an extension. A person required to file a return under section 114 may apply in writing to the Commissioner for more time. Under section 119(2) the application must be made by the due date for the return. Under section 119(3) the Commissioner may grant an extension, by order in writing, if the applicant cannot file on time because of absence from Pakistan, sickness or other misadventure, or any other reasonable cause.

How long can the extension be?

Section 119(4) says an extension “should not exceed fifteen days from the due date” unless exceptional circumstances justify a longer one. A proviso adds that where the Commissioner has not granted an extension, the Chief Commissioner may, on the taxpayer’s application, grant an extension or further extension of up to fifteen days, again unless exceptional circumstances justify longer.

The extension moves the filing date only. Section 119(6) says it does not change the due date for payment of tax under section 137 for the purpose of default surcharge. Section 137(1) makes the tax on a year’s taxable income due on the due date for furnishing the return for that year.

Does every firm have to file?

Section 114(1) lists who must file. Clause (ab) covers every person other than a company whose taxable income for the year exceeds the amount that is not chargeable to tax. Clause (b) then catches persons not already covered who meet any of several tests, including a person who:

• has been charged to tax in either of the two preceding tax years;
• claims a loss carried forward for the tax year;
• has obtained a National Tax Number.

In practice, a firm that has registered and taken an NTN falls within section 114(1)(b)(vii) and has a filing duty even in a year when its taxable income is low. The return must follow section 114(2), which requires the prescribed form, full particulars, evidence of payment of the tax due, and the other attachments listed there.

Worked example (illustrative figures)

Rehman and Company, a two-partner furniture business in Gujranwala, uses the normal tax year of 1 July to 30 June.

1. Tax year 2026 ended on 30 June 2026.
2. Under section 118(3)(b) the return for tax year 2026 is due on or before 30 September 2026.
3. The managing partner falls ill in mid-September. On 25 September 2026 the firm applies in writing to the Commissioner under section 119(1), before the due date as section 119(2) requires.
4. If the Commissioner accepts sickness as the cause and grants the usual maximum under section 119(4), the new filing date is 15 October 2026, fifteen days after the due date.
5. The tax itself was still due on 30 September 2026 under section 137(1). Section 119(6) says the extension does not move that date for default surcharge purposes.

What if …?

What if the firm applies after 30 September? Section 119(2) says the application “shall be made by the due date” for the return. An application after that date falls outside section 119. The Ordinance also refers elsewhere to dates extended by the Board, which is a different power and is not covered on this page.

What if the firm uses a special tax year? Section 118(3)(b) is worded by reference to “the end of the tax year to which the return relates”, so the 30 September date follows the end of whatever tax year the firm uses. Special tax years themselves are governed by other provisions not covered here.

What if the firm misses the date altogether? Late filing brings a penalty and affects the firm’s place on the active taxpayers’ list. Those rules are explained on a separate page.

Common mistakes

• Using the company date. The 31 December date in section 118(2)(a) is for companies only. However a firm is organised, the Ordinance treats it as an association of persons, not a company.
• Applying for extension too late. Section 119(2) requires the application by the due date.
• Assuming the extension covers payment. Section 119(6) keeps the payment date fixed.
• Treating a partner’s return as the firm’s return. The firm and each individual partner are separate persons and each files its own return under section 114.

What to check in the official text

Read section 118(2) and (3) together to see the split between companies and others, then section 119 in full, including the proviso to sub-section (4) and sub-section (6). Read section 114(1) for the list of persons required to file and section 137(1) for when the tax falls due. FBR may extend dates by general order in a given year; any such order is outside this corpus.