“resident”, in respect of any income year, means—

(a) an individual who has been in Bangladesh-

(i) for a period of, or for periods amounting in all to, minimum 183 (one hundred and eighty-three) days or more in that year; or

(ii) for a period of, or periods amounting in all to, 90 (ninety) days or more in that year having previously been in Bangladesh for a period of, or periods amounting in all to, 365 (three hundred and sixty-five) days or more during 4 (four) years preceding that year;

(b) a Hindu undivided family, firm or other association of persons, the control and management of whose affairs is situated wholly in Bangladesh in that year;

(c) a Bangladeshi company or any other company, the control and management of whose affairs is situated wholly in Bangladesh in that year; and

(d) a trust, a fund, an entity or every other artificial juridical person whose creation is under any Act of Bangladesh for the time being in force or the control and management of whose affairs is situated wholly in Bangladesh in that year;