Who is required to file tax return?

[DISCLAIMER] THIS IS FOR GENERAL GUIDANCE ONLY AND NOT A LEGAL, EXPERT, PROFESSIONAL OR ACTIONABLE ADVICE. PLEASE CONSULT A PROPER TAX LAWYER / CONSULTANT FOR CORRECT AND ACCURATE APPLICABILITY OF LAW ON CASE TO CASE BASIS. THIS ARTICLE IS BASED ON INCOME TAX ORDINANCE 2001 AS AMENDED UPTO 11TH MARCH 2019. LAST