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CHAPTER –
III
PERSONS
14. Resident individual.- (1) This rule applies for the purposes of section 82, which provides for the determination of persons as resident individuals.
(2) The following rules apply for the purposes of clauses (a) and (b) of section 82 in computing the number of days an individual is present in Pakistan in a tax year, namely:-
(a) subject to clause (c), a part of a day that an individual is present in Pakistan (including the day of arrival in, and the day of departure from, Pakistan) counts as a whole day of such presence;
(b) the following days in which an individual is wholly or partly present in Pakistan count as a whole day of such presence, namely:-
(i) a public holiday;
(ii) a day of leave, including sick leave;
(iii) a day that the individual’s activity in Pakistan is interrupted because of a strike, lock-out or delay in receipt of supplies; or
(iv) a holiday spent by the individual in Pakistan before, during or after any activity in Pakistan; and
(c) a day or part of a day where an individual is in Pakistan solely by reason of being in transit between two different places outside Pakistan does not count as a day present in Pakistan.
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