The Sindh Agricultural Income Tax Rules 2025 issued by Sindh government to ensure registration of all owners of taxable agricultural income to the Sindh revenue board and to present an income tax statement annually.
Registration and Filing Requirements
According to the notification, individuals and companies must register through form AIT-01, as introduced by the Finance Department. Taxpayers will be required to submit their agriculture income tax returns online within the specified deadlines.
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For companies with tax years ending between January 1 and June 30, the filing deadline is December 31 of the same year.
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For other taxpayers, the filing deadline is September 30 following the relevant tax year.
Returns must include full details and proof of payment under income tax 2025 rules. For the January–June 2025 period and the 2025-26 tax year, hard copy submissions will be allowed if e-filing is not feasible.
Assessment and Compliance
Tax officers, at the level of Assistant Commissioner or above, can issue notices to landowners who do not submit their agriculture income tax Pakistan returns on time. These notices may be issued within five years of the relevant tax year.
Taxpayers may also revise their returns within four years or before receiving an assessment notice. If the revision lowers declared income or tax liability, approval from a Commissioner-level AITO is required under the income tax 2025 framework.
Record Maintenance
All landowners must maintain proper records of their agricultural income tax in Urdu, Sindhi, or English for at least five years. Deductions may be disallowed if receipts or supporting evidence are not provided.
Companies have a requirement of calculation of income tax on an accrual basis whereas an individual can use either accrual or the cash basis. Under the cash basis, revenues are recorded when they have been received and expenses when they have been settled; under accrual, revenues are logged and expenses when they are due (without regard to the time of payment).
Agriculture Income Tax Pakistan – Key Rules
The new system also sets procedures for assessment, revision, and appeals. With the agriculture income tax Pakistan rules now in effect, landowners must comply with filing requirements to avoid penalties.
