https://www.taxtmi.com/acts?id=15054 Definition of resident depends on liability to tax by reason of domicile, residence, place of management or similar criteria and excludes persons taxable only on source based income. Dual residency for individuals is resolved by tie breaker rules: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement. Dual residency for non individuals is resolved by the location of the place of effective management. en-us Tue, 30 Aug 2011 14:22:23 +0530 Thu, 28 Nov 2024 12:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15054 Definition of resident depends on liability to tax by reason of domicile, residence, place of management or similar criteria and excludes persons taxable only on source based income. Dual residency for individuals is resolved by tie breaker rules: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement. Dual residency for non individuals is resolved by the location of the place of effective management. Act-Rules DTAA Tue, 30 Aug 2011 14:22:23 +0530 https://www.taxtmi.com/acts?id=15054