As per Lawkidunya, In Pakistan, agricultural income tax returns are filed with the Federal Board of Revenue (FBR) as per the Income Tax Ordinance, 2001. Here’s a step-by-step guide to filing an agricultural income tax return in Pakistan:
Step 1: Obtain the Tax Return Form
Obtain the tax return form from the FBR website or visit an FBR office.

Step 2: Gather Required Documents
Gather the required documents, including:
1. CNIC (Computerized National Identity Card)
2. NTN (National Tax Number) Certificate
3. Agricultural income records
4. Expenses records
5. Bank statements
6. Zakat and Ushr certificates (if applicable)

Step 3: Fill Out the Tax Return Form
Fill out the tax return form, including:
1. Personal and business information
2. Agricultural income details
3. Expenses details
4. Tax credits and deductions
5. Zakat and Ushr details (if applicable)

Step 4: Calculate Tax Liability
Calculate the tax liability based on the agricultural income and expenses.

Step 5: File the Tax Return
File the tax return online through the FBR’s e-filing system or manually at an FBR office.

Step 6: Pay Tax Liability
Pay the tax liability, if any, through the FBR’s online payment system or at a designated bank branch.

Important Deadlines
1. Tax return filing deadline: September 30th of each year
2. Tax payment deadline: September 30th of each year