There are different type of persons who are not required to file annual income tax returns under Income Tax Ordinance, 2001.
The section 115 of Income Tax Ordinance, 2001 explained the persons not required to file return of income.
Following is text of the section 115:
Persons not required to furnish a return of income. —
The following persons shall not be required to furnish a return of income for a tax year solely by reason of sub-clause (iii), (iv),(v) and (vi) of clause (b) of sub-section (1) of section 114 –
- A widow;
- an orphan below the age of twenty-five years;
- a disabled person; or
- in the case of ownership of immovable property, a non-resident person.