Section 82: Resident individual

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[ ] 3[or] 4[ ] 5[ ] 6[ ] (c) is an employee or official of the Federal Government or a Provincial Government posted abroad in the tax year 7[; (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.]

Effective date: 2001-09-13

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