https://www.taxtmi.com/acts?id=5233 The Article defines a resident as a person liable to tax by reason of domicile, residence, place of management or similar criteria, excluding those taxed only on in state source income. For dual resident individuals, residency is resolved by a sequence: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement. For dual resident non individuals, residency is determined by the place of effective management. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 26 Nov 2024 14:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5233 The Article defines a resident as a person liable to tax by reason of domicile, residence, place of management or similar criteria, excluding those taxed only on in state source income. For dual resident individuals, residency is resolved by a sequence: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement. For dual resident non individuals, residency is determined by the place of effective management. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5233