Income Tax Ordinance, 2001

CHAPTER-V

PROVISIONS GOVERNING PERSONS PART I CENTRAL CONCEPTS Division II Resident and Non-Resident Persons

Income Tax Ordinance, 2001 CHAPTER-V PROVISIONS GOVERNING PERSONS PART I CENTRAL CONCEPTS Division II Resident and Non-Resident Persons From: 2024-12-29 - To: 0000-00-00 82. Resident individual.- An individual shall be a resident individual for a tax year if the individual - (a) is present in Pakistan for a period of, or periods amounting in aggregate to, one hundred and 1[eighty-three] days or more in the tax year; 2[or] 3[***] 4[***] (c) is an employee or official of the Federal Government or a Provincial Government posted abroad in the tax year 5[; (d) being a citizen of Pakistan is not present in any other country for more than one hundred and eighty-two days during the tax year or who is not a resident taxpayer of any other country.] ________________________________________________________ 1-The words “eighty-two” substituted vide the Finance Act, 2006 (III of 2006) 2-Word “or” added by Finance Act, 2022, dated 30-06-2022. Earlier Word “or” omitted vide Finance Act, 2019 (V of 2019) assented on 30th June, 2019 and this was inserted vide the Finance Act, 2005 (VII of 2005 assented on 29th June, 2005) 3-Clause “(ab)” omitted by by…