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CAF-2 · Chapter 14 · Question 5 of 15

Under the Income Tax General Order for persons liable to file a return but who failed to do so, the Board can place a restriction on foreign travel. However, this travel restriction does NOT apply to:

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Reveal answer & explanation

Correct answer: B) B) Persons proceeding abroad for Hajj or Umrah.

Explanation

The restriction on foreign travel for non-filers excludes persons holding a National Identity Card for Overseas Pakistanis (NICOP), minors, students, and persons proceeding abroad for Hajj or Umrah.

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