Section 83: Resident company — Income Tax Ordinance, 2001

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83. Resident company.— A company shall be a resident company for a tax year if — (a) it is incorporated or formed by or under any law in force in Pakistan; (b) the control and management of the affairs of the company is situated wholly 1[ ] in Pakistan at any time in the year; or (c) it is a Provincial Government or 2[Local Government] in Pakistan.

Effective date: 2001-09-13

Related sections

Section 82: Resident individual Section 84: Resident association of persons Section 81: Resident and non-resident persons Section 85: Associates Section 80: Person Section 86: Principle of taxation of individuals

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