ITO Section 115

Persons not required to furnish a return of income.

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
• (d) in the case of ownership of immovable property, a non-resident person.