File Your Sindh Agricultural Income Tax Return (AIT-03) by 31 October 2026
The SRB moved the Sindh AIT-03 farm tax return deadline to 31 October 2026. See who files above Rs 600,000, the online steps and penalties up to Rs 100,000.
Short answer: File your Sindh Agricultural Income Tax return (Form AIT-03) on the Sindh Revenue Board (SRB) portal by 31 October 2026. The SRB moved the date from 30 September by one month in Circular No. 2/2026, dated 1 October 2026. The online form is at aitapp.srb.gos.pk.
If you earn more than Rs 600,000 a year from farmland in Sindh, this return is yours. Many growers still think a Tapedar or Mukhtiarkar collects this tax. That changed in 2025. The SRB now runs it, and there is no visit to a revenue office. We opened the circular and the press release on the SRB website, plus its agricultural income tax FAQ page, and read each in full.
The AIT-03 deadline is now 31 October 2026
The SRB extended the AIT-03 deadline by one month, from 30 September to 31 October 2026. The extension covers persons who had to file by 30 September 2026. The press release says it applies to tax year 2025-26.
Circular No. 2/2026 is signed by the Assistant Commissioner (Tax Policy) and cites the Sindh Agricultural Income Tax Rules, 2025. The SRB press release, also dated 1 October 2026, tells taxpayers to use the extra month and "ensure timely compliance to avoid penalties". It does not promise a second extension, so plan for 31 October.
| Item | What the SRB says |
|---|---|
| Form | AIT-03, the online agricultural income tax return |
| Old due date | 30 September 2026 |
| New due date | 31 October 2026 |
| Tax year | 2025-26 |
| Where to file | aitapp.srb.gos.pk |
| Helpline | (+92) 21-99217800 |
Who must file a Sindh agricultural income tax return
Anyone who earns agricultural income above Rs 600,000 in a year from land in Sindh must register and file. That includes an owner, a tenant, a lessee, a company and a cooperative society. Below Rs 600,000 you are exempt, but you may still register.
The Sindh Agricultural Income Tax Act, 2025 took effect on 1 January 2025. It replaced the old ordinance and the old area-based advance tax. Tax is now charged on income actually earned, not on how many acres you hold. The SRB says it replaced the Board of Revenue as the collector.
Some things are not taxed under this Act. The SRB lists income from livestock, dairy, poultry and fisheries as not currently taxable. Wages paid to farm workers are not agricultural income either. Lease income, known as maqada, is taxable. Income from fruit orchards counts as agricultural income.
Residence does not matter. The SRB's FAQ says tax is payable by the owner "whether or not resident" in Sindh. A relative in Dubai who earns from Sindh land above the limit must file too.
How to register and file the AIT-03 online
Open the SRB's agricultural income tax portal, register with your CNIC, log in and complete the AIT-03 form. Then generate a payment slip and pay through a bank app, ATM or counter. Nothing needs a stamp, a patwari or a trip to the tehsil.
Keep these ready before you start, as the SRB advises: your CNIC or company registration number, land ownership or tenancy details, bank account details, and a phone number and mailing address. Your Agricultural Income Tax Number (AITN) is your CNIC or NTN. For a company it is the NTN with the SECP registration.
- Go to aitapp.srb.gos.pk, the portal named in the SRB press release.
- Register with your CNIC (or company details) and log in.
- Open the AIT-03 return for tax year 2025-26.
- Enter your agricultural income for the year and the deductions the Act allows.
- Submit the return. It is a self-assessment, so the figures are yours.
- Pay the tax due using the payment slip the portal gives you.
- Keep the acknowledgement and the payment receipt.
We could not run a full filing, because that needs a taxpayer's own login. The steps above follow the SRB's own press release and FAQ. Screen names may differ slightly. If you get stuck, call the SRB on (+92) 21-99217800, Monday to Friday, 9 am to 5 pm.
Late filing costs up to Rs 100,000 in penalties
The SRB's penalty for a late return is 0.1 per cent of the tax due per day, or Rs 1,000 per day, whichever is higher. It stops at a cap that depends on your income: Rs 10,000, Rs 50,000 or Rs 100,000. Late payment adds a surcharge as well.
| Agricultural income | Maximum late filing penalty |
|---|---|
| Below Rs 1.2 million | Rs 10,000 |
| Rs 1.2 million to Rs 40 million | Rs 50,000 |
| Above Rs 40 million | Rs 100,000 |
Take a grower with Rs 1 million of income and a small tax bill. At Rs 1,000 a day, the Rs 10,000 cap is reached after 10 days. After 31 October, each day costs real money.
Paying late is a separate charge. The SRB's FAQ puts the default surcharge at 12 per cent a year, or KIBOR plus 3 per cent, whichever is higher. Hiding income is worse. The penalty for concealment can equal the tax evaded.
Disagree with an assessment? Appeal to the SRB's Commissioner (Appeals) within 30 days of getting the order. Civil courts have no say over assessment or collection under this Act.
What to do if you are in Sindh and unsure
Check your income first. If your total farm income for 2025-26 stayed under Rs 600,000, you owe no tax, though you can still register. If it crossed that line, file before 31 October. When in doubt, file. A return filed on time costs less than a penalty.
Growers who are also businesses have a second SRB duty. Services businesses register for sales tax on services, set out in registering a business with the SRB. Farmers who received state help should keep those records, since the SRB says subsidies tied to land income can count as agricultural income. The Rs 14.9 billion wheat subsidy for Sindh farmers with up to 25 acres is one such scheme. Whether a particular payment is taxable depends on the facts, so ask the SRB.
Punjab runs its own, separate agricultural tax. Its rules are different, as in agricultural income tax in Punjab. Do not copy a Punjab rate onto a Sindh return.
Common questions
What is the new deadline for the Sindh AIT-03 return?
It is 31 October 2026. The SRB extended it by one month from 30 September 2026 in Circular No. 2/2026, dated 1 October 2026.
Do I need to visit a Tapedar or Mukhtiarkar to file?
No. The SRB's FAQ says you do not need to visit any authority for registration and filing. Registration and the AIT-03 return are online. The SRB replaced the Board of Revenue as collector.
Is a farmer earning under Rs 600,000 taxed?
No. The SRB lists Rs 600,000 as the exemption threshold. You may still register voluntarily for your own records.
Are dairy, poultry and livestock sales taxed under this Act?
Not at present. The SRB's FAQ says income from livestock, dairy, poultry and fishery is not taxable under the Sindh Agricultural Income Tax Act, 2025. Income from crops, orchards and lease rent is.
What happens if I miss 31 October?
You face a penalty of 0.1 per cent of the tax due per day, or Rs 1,000 per day if higher, up to a cap of Rs 10,000, Rs 50,000 or Rs 100,000 by income band. A surcharge applies on tax paid late.
How we verified this
What we checked, where we read it, and what we could not confirm.
Last checked on Sunday 11 October 2026 at about 3 am PKT. We read SRB Circular No. 2/2026 and the SRB press release, both dated 1 October 2026, on the SRB website's circulars and press pages. We also read the SRB's agricultural income tax FAQs and its Sindh agricultural income tax page. The filing portal named by the SRB is aitapp.srb.gos.pk. The FAQ page still says registration is "coming soon" in places, but the SRB's press release confirms the online form is live. We did not file a return ourselves. We did not open the tax rate schedules, so this page gives no rates. Check the schedules to the Act or ask the SRB before you work out what you owe.
About the author
Senior Writer, Public Services and Technology
Shahid joined us in 2024 as an author. He is a senior contributor to Pakistan's leading technology websites. He writes detailed articles, mostly covering his expertise in the latest tech, mobiles, apps, gadgets, and step-by-step guides. His ideology is to help people understand the latest trends and explain complex methods through very easy-to-understand guides.
