ISLAMABAD: The definition of a resident individual has been changed in the federal budget 2019-20.
Presently, a resident individual for a tax year is defined as an individual who is present in Pakistan for a period of, or periods amounting in aggregate to, 183 days or more in the tax year or is an employee or official of the federal or provincial government posted abroad in the tax year.
Now the definition of the resident is being amended to include an individual present in Pakistan for a period of, or periods amounting in aggregate to, 90 days or more in the tax year and who, in the four years preceding the tax year, has been in Pakistan for a period of, or periods amounting in aggregate to, 365 days or more.
