Laws / Income Tax Law / ২(৪৫)
২(৪৫) - resident
2(45) “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, minimum 183 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 having previously been in Bang...
Premium content
You are viewing a preview. Upgrade your subscription to read the full article.
View plans