Income Tax Ordinance, 2001

CHAPTER-V

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

From: 2023-07-01 - To: 0000-00-00 Resident individual.- An individual shall be a resident individual for a tax year if the individual - 1[***] _____________________________________________________________ 1-Omitted vide the Finance Act, 2003 (I of 2003 assented on 16th June, 2003). At the time of substitution Sub-clause (b) was as under:-- “(b) is present in Pakistan for a period of, or…