Income Tax Ordinance, 2001 — 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.] 1 The words “eighty-two” substituted by the Finance Act, 2006. 2 The word “or” omitted by the Finance Act, 2019. 3 The word “or” added by the Finance Act, 2022. 4 New clause (ab) inserted by Finance Act, 2019 5 Clause (ab) omitted by the Finance Act, 2021. The omitted clause read as follows: “(ab) is present in Pakistan for a period of, or periods amounting in aggregate to, one hundred and twenty days or more in the tax year and, in the four years preceding the tax year, has been in Pakistan for a period of, or periods amounting in aggregate to, three hundred and sixty-five days or more; or” 6 Clause (b) omitted by the Finance Act, 2003. The omitted clause (b) read as follows: “(b) is present in Pakistan for a period of, or periods amounting in aggregate to, ninety days or more in the tax year and who, in the four years preceding the tax year, has been in Pakistan for a period of, or periods amounting in aggregate to, three hundred and sixty-five days or more; or” 7 The full stop substituted with a semicolon and clause (d) inserted by the Finance Act, 2022. 150 Chapter V – Provisions Governing Persons