ITO Section 115 | Persons not required to furnish a return of income.

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.

Explanation of ITO Section 115

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Detail of ITO Section 115

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حَسْبِيَ اللَّهُ لاَ إِلَهَ إِلاَّ هُوَ عَلَيْهِ تَوَكَّلْتُ وَهُوَ رَبُّ الْعَرْشِ الْعَظِيمِ

“Allah is sufficient for me. There is none worthy of worship but Him. I have placed my trust in Him. He is the Lord of the Majestic throne.”