RazorMC
SENIOR MEMBER
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Presence within Pakistan is not a requirement to file taxes, and being abroad is no exemption. Having income sources within Pakistan definitely is the requirement, and Gen Musharraf does have incomes sources and assets within Pakistan, Sir.
Pakistanis staying abroad for more than a certain number of days are considered earning outside Pakistan (OPs), hence the exemption.
But it is true, income and property in Pakistan is subject to taxation under the law.