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s. 82

Resident individual

Provisions Governing Persons

(a) 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 (c) is an employee or official of the Federal Government or a Provincial Government posted abroad in the tax year ;
(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.
Amendment history (7)
  • The words “eighty-two” substituted by the Finance Act, 2006.
  • The word “or” omitted by the Finance Act, 2019.
  • The word “or” added by the Finance Act, 2022.
  • New clause (ab) inserted by Finance Act, 2019
  • Clause (ab) omitted by the Finance Act, 2021. The omitted clause
  • Clause (b) omitted by the Finance Act, 2003. The omitted clause (b)
  • The full stop substituted with a semicolon and clause (d) inserted by the Finance Act, 2022.

Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.

Source FBR PDF page 151

Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.