https://www.taxtmi.com/acts?id=5777 Fiscal domicile is defined by liability to tax under domestic law for reasons such as domicile, residence or place of management, excluding persons taxable only on in state source income or capital. For dual resident individuals, tie breakers apply in sequence: permanent home (then centre of vital interests), habitual abode, nationality, and thereafter mutual agreement. For dual resident persons other than individuals, residence is the State of the place of effective management. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Mar 2009 13:02:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5777 Fiscal domicile is defined by liability to tax under domestic law for reasons such as domicile, residence or place of management, excluding persons taxable only on in state source income or capital. For dual resident individuals, tie breakers apply in sequence: permanent home (then centre of vital interests), habitual abode, nationality, and thereafter mutual agreement. For dual resident persons other than individuals, residence is the State of the place of effective management. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5777