He is in Malaysia in that basis year for a period of less than one hundred and eighty-two days and that period is linked by or to another period of one hundred and eighty-two or more consecutive days (hereinafter referred to in this paragraph as such period) throughout which he is in Malaysia in the basis year for the year of assessment immediately preceding that particular year of assessment or in that basis year for the year of assessment immediately following that particular year of assessment.

Provided that any temporary absence from Malaysia—

1. connected with his service in Malaysia and owing to service matters or attending conferences or seminars or study abroad
2. owing to ill-health involving himself or a member of his immediate family; and
3. in respect of social visits not exceeding fourteen days in the aggregate,

shall be taken to form part of such period or that period, as the case may be, if he is in Malaysia immediately prior to and after that temporary absence;

He is in Malaysia in that basis year for a period or periods amounting in all to ninety days or more, having been with respect to each of any three of the basis years for the four years of assessment immediately preceding that particular year of assessment either:

1. Resident in Malaysia within the meaning of this Act for the basis year in question; or
2. In Malaysia for a period or periods amounting in all to ninety days or more in the basis year in question; or

He is resident in Malaysia within the meaning of this Act for the basis year for the year of assessment following that particular year of assessment, having been so resident for each of the basis years for the three years of assessment immediately preceding that particular year of assessment.