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" MENTALLY RETARDED, HANDICAPPED AND DISABLED PERSONS   MENTALLY RETARDED, HANDICAPPED AND DISABLED PERSONS   By   Qamar-ul-Islam, Advocate, Karachi   Income Tax Ordinance 2001, under sub-clause (c) of sub-section (3) of section 115 includes a disabled person amongst (a) widow (b) orphan below the age of 25 years or (d) in the case of ownership of immovable property, a non-resident person who is not required to furnish a return of income.   In a society where neither government nor the board is able to collect correct taxes nor taxpayers deposit what is due to be paid by them. Besides that, the collected taxes and revenues are generally misused, wasted, unutilized and embezzled. In such a scenario, no exemption is offered / available to mentally retarded, handicapped and disabled persons under Income Tax Ordinance, 2001 property taxes collected by local governments and cantonment boards, Customs. Federal Excise Sales Tax and other revenue boards   Parents in order to secure their such children, like other mentally fit, also give shares in their properties and to secure such mentally retarded, disabled persons not only invest in their name, who have no ability to earn and look after themselves, but also pay taxes on their behalf.   Cantonment Boards provided exemption from taxes to only widows of government servants, one of most privileged class already. but no exemption is given to mentally handicapped persons: also the Provincial Revenue Boards, Local Bodies etc like wise no exemption is available to such handicapped persons in Income Tax Ordinance 2001, in any of the schedules, although large number of items/incomes are given exemptions, which are generally misused and do' not deserve to be exempt too. So much so, that the, richest,…