Following is the text of Section 83 of the Income Tax Ordinance, 2001:
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.
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