Income Tax Ordinance, 2001
Income Tax Ordinance, 2001 — Section 83: Resident company
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.
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.