Session 1/3 Day 1. Audio Commentary by Anthony Williams (FPFA,LLB) to be added soon. For 1 on 1 discussion call +92-321-4409009, 0321-4409009, 92-42-35925972

1. Definition
Resident Individual

2.  Resident individual.-
 An individual
 shall be a resident individual
 for a tax year
 if the individual –

3.  is present in Pakistan
 for a period of,
 or
 periods amounting in aggregate to,
 one hundred and eighty-three days or
 more in
 the tax year; or

4.  is an employee or
 official of the
 Federal Government or
 A Provincial Government
 posted abroad
 in the tax year.

5. Who is a non resident individual ?