An individual who-
1. normally lives in Bangladesh; or
2. stays in Bangladesh for more than 182 (one hundred and eighty-two) days in a current calendar year; or
3. stays in Bangladesh for more than 90 (ninety) days in a calendar year and stayed in Bangladesh for more than 365 (three hundred and sixty-five) days during the four immediately preceding calendar years; and
also includes the following entity, namely—
· a company, if it is incorporated under the prevalent laws of Bangladesh or its centre of control and management is in Bangladesh;
· a Trust , if a Trustee thereof is a resident of Bangladesh or the centre of control and management of the Trust is in Bangladesh;
· an association of persons other than a Trust , if it is formed in Bangladesh or its centre of control and management is in Bangladesh;
· all government entities; or
- a property development joint venture;
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