Lahore 22°C
Resident and non-resident persons
(1) A person shall be a resident person for a tax year if the person is —
(a) a resident individual, resident company or resident association of persons for the year; or (b) the Federal Government.
(2) A person shall be a non-resident person for a tax year if the person is not a resident person for that year.
(a) a resident individual, resident company or resident association of persons for the year; or (b) the Federal Government.
(2) A person shall be a non-resident person for a tax year if the person is not a resident person for that year.
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.