Tax-residency rule for individuals under PITA is principally based on:
ACitizenship
BPhysical presence and place of principal residenceCORRECT
CMarital status
DReligion
CITNPersonal Taxation
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
PITA determines residency in a year by physical presence and place of principal residence/employment.
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