Contribution of every citizen is necessary for the development of every nation. For the progress of any nation, the main attribute which is necessary is finance. Every country needs money in order to grow up and to help its people to live a better life. In order to develop the nation, government arranges finances from numerous sources. Income tax is the one of the major sources for arranging finances for any nation. That is the reason every person is required to pay the income tax, if return is applicable on his or her income. Government takes the tax on income on the basis of annual income of the people.