ICAB PL Business Planning Taxation And Compliance Practice Questions - ICAB CA Professional Level Business Planning Taxation And Compliance (Bangladesh) Exam

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Under the definition of 'resident' in Section 2 of the Income Tax Act 2023 (ITA 2023), which of the following criteria determines that an individual is a resident in Bangladesh for tax purposes in an income year?
Correct Answer:
The individual is present in Bangladesh for a period of 182 days or more in the relevant income year

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