Laws / Income Tax Law / 2(55)
2(55) - resident
2(55) "resident", in respect of any income year, means -
(a) an individual who has been in Bangladesh -
(i) for a period of, or for periods amounting in all to, 182 days or more in that year; or
(ii) for a period of, or periods amounting in all to, 90 days or more in that year havi...
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