Pakistan's Federal Board of Revenue has published Circular No.4 of 2020/IR Operations, dated 30 September 2020. The Circular provides that individuals and associations of persons and companies that were required to file income tax returns for the Tax Year 2020 by 30 September 2020, but failed to file, are allowed to file their return by 8 December 2020. The Circular also provides that no further extension for filing will be granted. Note, the 30 September deadline generally applies for taxpayers whose tax year ends after 30 June.