Resident Person Vs. Non-Resident Person
Wednesday, March 20, 2013
For a Tax Year Resident Person means (Section- 81)
If the person is a resident individual, resident company or resident association of persons for the year; or the Federal Government
Non Resident Person (Section- 81)
If the person is not a resident persons for the year
Resident Individual (Section- 82)
Present in Pakistan
or
is an employee or official of the Federal Government or a Provincial Government posted abroad in the tax year.
Resident Company (Section- 83)
(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 in Pakistan
(c) it is a Provincial Government or Local Government in Pakistan
Resident Association of Person (Section- 84)
If the control and management of the affairs of the association is situated wholly or partly in Pakistan
Labels: Module-C, Non-Resident Person, Resident Person
posted @ 9:41 PM,
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