Download THE INCOME TAX (AMENDMENT) ORDINANCE, 2018 (FEDERAL GOVERNMENT) – In the tax year to which such amount relates if the amount representing investment, money, valuable article or expenditure is situated or incurred in Pakistan or concealed income is Pakistan-source. Every resident person being an individual required to file foreign income and assets statement. Every resident taxpayer being an individual having foreign income equal to or in excess of ten thousand United Stated Dollars or having foreign assets with a value of one hundred thousand United States Dollars or more shall furnish a statement, hereinafter referred to as the foreign income and asset statement, in the prescribed form and verified in the prescribed manner.