Income Tax Ordinance, 2001
Income Tax Ordinance, 2001 — Section 81: Resident and non-resident persons
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.
This is the text of the provision as enacted. It is legal information, not legal advice, and it cannot account for the facts of your own matter. For advice on your situation, consult a verified advocate.