Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART I RETURNS

Income Tax Ordinance, 2001 CHAPTER-X PROCEDURE PART I RETURNS From: 2024-12-29 - To: 0000-00-00 115. Persons not required to furnish a return of income.- 1[***] 2[***] 3[***] (3) The following persons shall not be required to furnish a return of income for a tax year solely by reason of 4[sub-clause (iii)] 5[, (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. 6[ ] _______________________________________________________________________________________________________________________ 1-Subsection “(1)” was omitted vide the Finance Act, 2013 (Act No. XXII of 2013) assented on 29th June, 2013. At the time of omission Sub-section (1) was as under:-- (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 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: Earlier sub-section (1) substituted vide the Finance Act, 2008 (I of 2008 assented on 26th June, 2008). At the time of substitution sub-section (1) was as under:-- “(1) Where the entire income of a taxpayer in a tax year consists of income chargeable under the head “Salary”, the taxpayer may, instead of furnishing a return as required under section 114 furnish – (a) a certificate from the person’s employer in the prescribed form stating such particulars, and accompanied by such statements, and verified in such manner, as may be prescribed, and such certificate shall be, for the purposes of this Ordinance, treated as a return of income furnished under section 114 i[:] ii Provided that a taxpayer shall not be required to furnish a certificate, if his employer has furnished for the same tax year, Annual Statement of Deduction of Income Tax From Salary as prescribed under the Income Tax Rules, 2002. i. Substituted for the semicolon and word “, and” vide the Finance Act, 2005 (VII of 2005…