https://www.taxtmi.com/acts?id=4348 Defines resident as persons liable to tax by domicile, incorporation, residence, place of management or similar criteria, excluding those taxable only on source income or property. Dual resident individuals are assigned residency by permanent home, centre of vital interests, habitual abode, nationality, or mutual agreement of competent authorities. Dual resident non individuals are resident where their place of effective management is situated, or otherwise by mutual agreement of competent authorities. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 16 Oct 2024 18:51:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4348 Defines resident as persons liable to tax by domicile, incorporation, residence, place of management or similar criteria, excluding those taxable only on source income or property. Dual resident individuals are assigned residency by permanent home, centre of vital interests, habitual abode, nationality, or mutual agreement of competent authorities. Dual resident non individuals are resident where their place of effective management is situated, or otherwise by mutual agreement of competent authorities. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4348