Lahore 22°C
Persons not required to furnish a return of income
(3) 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.
(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.
Amendment history (10)
- Sub-section (1) and the proviso there under omitted by the Finance Act, 2013. The omitted sub-
- Sub-section (2) omitted by the Finance Act, 2004. Omitted sub-section (2)
- The words, brackets and figures “sub-clauses (iii) through (vii)” substituted by the Finance Act, 2008.
- Inserted by the Finance Act, 2017
- Sub-section (4) omitted by Finance Act, 2020. The omitted sub-section (4)
- Sub-section(4A) omitted through Finance Act, 2020. The omitted sub-section (4A)
- Sub-section (4B) omitted by the Finance Act, 2010. The omitted sub-section (4B)
- Sub section (5) and (6) omitted through Finance Act, 2020 dated 30 June, 2020 the omitted sub-
- Inserted by the Finance Act, 2013.
- The words “assets and liabilities” substituted by the Finance Act, 2024.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 233
Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.