(a) List the persons who are required to file a tax return under the provisions of the Income Tax Ordinance, 2001. (04) (b) In the light of the provisions of the Income Tax Ordinance, 2001: (i) Identify the circumstances under which the Commissioner of Income Tax may require a person to furnish a return of income for a period of less than twelve months. (03) (ii) State the consequences if a person fails to furnish the return as required in (i) above. (03)

(kindly answer in the context of pakistan)