In Pakistan, the Income Tax Ordinance, 2001 outlines who must file a tax return and under what conditions. However, Section 115 provides special relief for certain individuals, including widows , orphans under 25 , disabled persons , and overseas Pakistanis . This article explains the key benefits under Section 115 and why these individuals — even if legally exempt — should still consider filing a Nil return to become Active Filers . Section 115 of Pakistan’s Income Tax Ordinance provides relief from tax return filing for widows, orphans under 25, disabled individuals, and overseas Pakistanis. 🎥 Watch the Short Video: 📺 YouTube Shorts: 🔗 https://youtube.com/shorts/v2uMwA0a68Q 🎬 Title: Section 115 Income Tax Ordinance 2001 | Relief for Widows, Orphans, Disabled & Overseas Pakistanis Watch on Facebook https://www.facebook.com/share/r/1EeKJtya69/ 🔹 What Is Section 115? Section 115 of the Income Tax Ordinance, 2001 identifies individuals not required to file an income tax...