Section 114 of Income Tax Ordinance, 2001 identified persons who are required to file return of income for a tax year. The Federal Board of Revenue (FBR) issued the Income Tax Ordinance, 2001 updated up to June 30, 2021. The Ordinance incorporated amendments brought through Finance Act, 2021. Following is the text of Section 114 of the … Continue reading Requirement of filing income tax return by persons