PERSONS NOT REQUIRED TO FURNISH A RETURN OF INCOME | Section 115 | Income Tax Ordinance 2001 | IIR

PERSONS NOT REQUIRED TO FURNISH A RETURN OF INCOME
If a person is required to file a return just because of sub-clause (iii), (iv),(v) and (vi) of clause (b) of sub-section (1) of section 114 then following person are not required to file the Income Tax Return;
(a) A widow;
(b) an orphan below the age of twenty-five years;
(c) a disabled person; or
(d) in the case of ownership of immovable property, a non-resident person.

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Great job Dear Sir! Thank you!