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 81. Resident and non-resident persons.- (1) A person shall be a resident person for a tax year if the person is - (a) a resident individual, resident company or resident association of persons for the year; or (b) the Federal Government. (2) A person shall be a non-resident person for a tax year if the person is not a resident person for that year. From: 2001-09-13 - To: 2023-06-30…