The Federal Board of Revenue (FBR) has made changes to the income tax return form for Tax Year 2026, just weeks before the September 30 filing deadline.

The FBR issued SRO 1495(I)/2026 on Thursday, amending the Income Tax Rules, 2002. The notification adds four new provisions—Part-II-ZE, Part-II-ZF, Part-II-ZG and Part-II-ZH—to the Second Schedule.

The changes come as taxpayers and tax practitioners are preparing to file their annual returns before the statutory deadline.

Tax experts have questioned the timing of the notification, saying changes to the return form at this stage could create confusion and cause legal and technical difficulties for taxpayers.

They said taxpayers and practitioners may need to adjust their filing process because of the late amendments.

The experts have called on the FBR to immediately explain the changes and their implementation to prevent problems in filing returns before September 30.