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 83. Resident company.- A company shall be a resident company for a tax year if - (a) it is incorporated or formed by or under any law in force in Pakistan; (b) the control and management of the affairs of the company is situated wholly 1[ ***] in Pakistan at any time in…