Income Tax Ordinance (XLIX of 2001)-------Ss. 114, 115(3)(d), 231-A & 236-P---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 10---Federal Ombudsman Institutional ReformsAct (XIV of 2013), S. 9(1)---Tax deduction---Foreign remittances---Non-Resident / Overseas Pakistani---Exemption ---Complainant was a Non-Resident/Overseas Pakistani who was aggrieved of deduction of tax on his remittances exceeding fifty thousand rupees---Validity---Complainant, who was Non-Resident working abroad and who had no source of income in Pakistan was exempt from filing of return in terms of S. 115(3)(d) of Income Tax Ordinance, 2001--- Non-Resident who had no Pakistan-source taxable income was exempt from filing return of income under S. 114 of Income Tax Ordinance, 2001--- Federal Tax Ombudsman declared that application of Ss. 231-A & 236-P of Income Tax Ordinance, 2001 on money remitted by Non-Residents expatriates through proper banking channels who were otherwise ex...