There is a list of persons who are exempted from filing annual income tax returns under Income Tax Ordinance, 2001.
Persons who are not required to file there income tax returns are explained under section 115 of Income Tax Ordinance, 2001.
Section 115 of the Income Tax Ordinance, 2001 is reproduced here:
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.