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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 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 Finance Act, 2021, dated 30-06-2021. Earlier inserted vide Finance Act, 2019 (V of 2019) assented on 30th June, 2019, read as under: “(ab) is present in Pakistan for a period of, or periods amounting in aggregate to, one hundred and twenty days or more in the tax year and, in the four years preceding the tax year, has been in Pakistan for a period of, or periods amounting in aggregate to, three hundred and sixty-five days or more;” 4-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 periods amounting in aggregate to, ninety days or more in the tax year and who, in the four years preceding the tax year, has been in Pakistan for a period of, or periods amounting in aggregate to, three hundred and sixty-five days or more;” 5-For the full stop and Clause “(d)” inserted by Finance Act, 2022, dated 30-06-2022 From: 2022-07-01 - To: 2023-03-06 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…
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