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;

(ab) Clause (ab) omitted by the Finance Act, 2021.

(b)  Clause (b) omitted by the Finance Act, 2003

(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.