https://www.taxtmi.com/acts?id=5263 Definition of resident hinges on ordinary residence, domicile, and for companies place of effective management or incorporation. Dual individual residency is resolved by a sequential tie breaker: permanent home (then centre of vital interests), habitual abode, nationality, and finally mutual agreement. For non individuals, place of effective management determines residency, with residual doubts settled by mutual agreement of competent authorities. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 12:01:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5263 Definition of resident hinges on ordinary residence, domicile, and for companies place of effective management or incorporation. Dual individual residency is resolved by a sequential tie breaker: permanent home (then centre of vital interests), habitual abode, nationality, and finally mutual agreement. For non individuals, place of effective management determines residency, with residual doubts settled by mutual agreement of competent authorities. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5263