An individual shall be a non-resident individual for a tax year* if the individual —
• is outside of Pakistan for a period of, or periods amounting in aggregate to, 183 days or more in the tax year (July to June); or
• is outside of Pakistan for a period of, or periods amounting in aggregate to, 120 days or more in the tax year and, in the four years preceding the tax year, has been outside of Pakistan for a period of, or periods amounting in aggregate to, 365 days or more.
*In the light of Income Tax Ordinance, 2001.
Any person not satisfying these criteria will be considered as a resident individual.