Section 115 of Income Tax Ordinance, 2001 explained certain persons are not required to file return of income under the tax law.
Following is the text of Section 115 of the Income Tax Ordinance, 2001:
115. Persons not required to furnish a return of income. —
(3) 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) A widow;
(b) an orphan below the age of twenty-five years;
(c) a disabled person; or
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