“resident” means any such individual, who-

(a) normally resides in Bangladesh; or

(b) stays in Bangladesh for more than 182 (one hundred and eighty-two) days in a current calendar year; or

(c) 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 entities, namely:-

(i) a company, if it is incorporated under the existing laws of Bangladesh or its center of control and management is located in Bangladesh;

(ii) a Trust, if one of the Trustees is a resident of Bangladesh or the center of control and management of the Trust is located in Bangladesh;

(iii) an association of persons other than a Trust, if it is constituted in Bangladesh or its center of control and management is located in Bangladesh;

(iv) all government entities; or

(v) a property development joint venture;