Section 81: Resident and non-resident persons — Income Tax Ordinance, 2001

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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.

Effective date: 2001-09-13

Related sections

Section 80: Person Section 82: Resident individual Section 79: Non-recognition rules Section 83: Resident company Section 78: Non-arm's length transactions Section 84: Resident association of persons

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