Before listing the persons who are liable to file income tax return, it is considered essential to know the definition of person in context of Income Tax Ordinance 2001.


For the purposes of Income Tax Ordinance, 2001, the following shall be treated as persons, namely: โ€”

  1. An individual;
  2. a company or association of persons incorporated, formed, organized or established in Pakistan or elsewhere;
  3. the Federal Government, a foreign government, a political sub-division of a foreign government, or public international organization.

Persons who are liable to file income tax return

  • All registered taxpayers; or
  • Person whose business income exceeds PKR 300,000 ; or
  • Person whose income other than business exceeds PKR 400,000ย ; or
  • Persons who paid tax in last two years; or
  • Persons who hold a land of 250 square yards or more; or
  • Persons who hold flats in Cantonment, Municipal and Islamabad Capital Territory; or
  • Persons who hold flats in urban areas where covered area is 2,000 square feet; or
  • Persons who are in the possession of Commercial and Industrial connections of electricity where annual bill exceeds PKR 500,000; or
  • Persons who own a 1,000 cc or more horsepower car; or
  • Welfare institution under section 36(2) of income tax ordinance; or
  • Non Profit organizations; or
  • Member of any chamber of commerce and industry, business association, market committee or Professional body; or
  • Resident persons whose foreign income exceeds 10,000 dollars or more; or
  • Resident persons whose foreign assets exceed 100,000 dollar.

Are you liable to file a return? If yes then perform your obligation and avoid a policy to remain non-filer during the next whole year.

Worried about filing income tax return ? Don’t worry… Justย  give us a call at: 0334 55 22 688

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