Income Tax Ordinance, 2001 — Section 115: Persons not required to furnish a return of income

115. Persons not required to furnish a return of income. —1[ ] 1 Sub-section (1) and the proviso there under omitted by the Finance Act, 2013. The omitted sub section (1) and the proviso read as follows: “(1) Where the entire income of a taxpayer in a tax year consists of income chargeable under the head “Salary”, Annual Statement of Deduction of Income Tax from Salary, filed by the employer 233 Chapter X – Procedure 1[ ]

(3)The following persons shall not be required to furnish a return of income for a tax year solely by reason of 2[sub-clause (iii)3[, (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

(d)in the case of ownership of immovable property, a non-resident person. 4[ ] 5[ ] 6[ ] 7[ ] of such taxpayer, in prescribed form, the same shall, for the purposes of this Ordinance, be treated as a return of income furnished by the taxpayer under section 114: Provided that where salary income, for the tax year is five hundred thousand rupees or more, the taxpayer shall file return of income electronically in the prescribed form and it shall be accompanied by the proof of deduction or payment of tax and wealth statement as required under section 116.” Chapter X – Procedure