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Persons Who not Required to File Return of Income

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There are different type of persons who are not required to file annual income tax returns under Income Tax Ordinance, 2001.

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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.

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