A. Background: (1) TLQC 3655 of 4.8.26 about ITR TY 2026: PRAL Technical Support for Return Filing in trail, blue, italic and double Line (2) Other relevant TLQCs are in para C.

B. Updated Commentary

Further to KQU 4037 of 12.8.26, being an important matter, we would inform you about Concerns and Suggestions Regarding Online Income Tax Return Form on IRIS Portal for Tax Year 2026 of 10.8.26 - KTBA (Attachment 2671.1) with emphasis in bold & Underline for quick reading.

2. In this regard, we wish to draw your kind attention to several critical issues requiring immediate consideration:

2.1 Final Return Form not yet prescribed through Notification

2.2 Technical and Functional Deficiencies in the Return Form

a.   Refund Application not enabled for Tax Year 2026

b.   Absence of Return Acknowledgement/Receipt

c.   Advance against Property Purchase

d.   Entry of Brought-Forward Capital when no Current-Year Business Income Exists

e.   Incomplete Carry-Forward of Prior-Year Wealth Statement Fields

f.    Excel Upload Facility

g.   Partnership Firm Return Filing

h.   Tax Claim under Section 235 on Domestic Electricity Bill

i.    Revision of Submitted Return for Tax Year 2026

j.    Minimum Tax under Section 148

k.   Information relating to Section 153

l.    Requirement to Feed Financial Statement Data

m. Determination of Tax Residency Status

n.   Property Details in Wealth Statement

o.   Verification of correct withholding by WHT Agents

p.   Unreconciled amount for Non-Resident Taxpayers

q.   Vehicle Chassis Number

C. List of relevant TLQCs

(a) 3634 of 23.7.26 about LTBA Presentation on Draft amendment in Return & related matters

(b) 3626 of 20.7.26 about IT Return TY 2026: IRIS Return Forms Streamlining Suggestions by GTPA

(c) 3620 of 16.7.26 about Delayed Draft SRO Introduces Simplified Tax Procedure & E-Return for Small Shopkeepers – SRO 1109

(d) 3615 of 14.7.26 about IT Return ty 2026: Draft Preparation Enabled on IRIS 

(e) 3618 of 15.7.26 about IT Return TY 2026: Some of Changes introduced in Returns & KC Recommendations

(f) 3603 of 7.7.26 about TY 2026: PTBA Reminder for Delay in Return Final SRO & IRIS Uploading & Extension reason

(g) 3511 of 9.5.26 regarding the Delayed Draft Electronic 4 IT Return Forms for TY 2026 via SRO 835 & KC Views as to 4 pending return form

(h) 1224 of 9.11.20 about Stepwise Deadlines for Timely notifying IT Return Forms - SRO 1185

Should you require any clarification or explanations in respect of the above or otherwise, please feel free to contact us.