ITO Section 83 | Resident company.

ITO Section 83

Resident company.

A company shall be a resident company for a tax year if —

  • (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 at any time in the year; or
  • (c) it is a Provincial Government or Local Government in Pakistan.

Accused โ˜… POLICE Police Officer

Explanation of ITO Section 83

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