Return of Income

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The annual income tax return filed with FBR declaring your income and tax.

Explained Simply

The return of income is the yearly filing where you declare all income, claim deductions and credits, and report the tax due or refundable. Filing it on time gets you onto the ATL.

Legal Definition

Section 114 of the Income Tax Ordinance, 2001.

📖 Section 114

Educational definition, not legal advice. Verify against the statute text (Section 114) before acting.