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Resident or non-resident? (Section 2(45))

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Find out whether you are a resident (নিবাসী) or non-resident (অনিবাসী) for an income year under section 2(45) of the Income Tax Act 2023: the 183-day test, the 90-day-plus-365-in-four-years test, and the control-and-management test for firms, companies and trusts.
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Results are an estimate based on the rules built into this calculator. Tax law changes with every Finance Act — for a filing, have a practitioner check the figures.

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