https://www.taxtmi.com/acts?id=5321 Residence for tax purposes is determined by domestic liability to tax; for individuals liable in both jurisdictions, tie breaker criteria apply in sequence: permanent home; centre of vital interests if homes exist in both States; habitual abode if centre cannot be determined; nationality if habitual abode is inconclusive; and mutual agreement if none of these rules resolve residency. For persons other than individuals, dual residency is resolved by the location of the place of effective management. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 12 Dec 2024 12:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5321 Residence for tax purposes is determined by domestic liability to tax; for individuals liable in both jurisdictions, tie breaker criteria apply in sequence: permanent home; centre of vital interests if homes exist in both States; habitual abode if centre cannot be determined; nationality if habitual abode is inconclusive; and mutual agreement if none of these rules resolve residency. For persons other than individuals, dual residency is resolved by the location of the place of effective management. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5321