ITO Section 82

Resident individual.

An individual shall be a resident individual for a tax year if the individual 

• (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; 
• (b) Omitted
• (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.]