https://www.taxtmi.com/circulars?id=2915 Residence under the Indo-Mauritius Double Tax Avoidance Convention is determined by liability to tax in Mauritius. Foreign institutional investors and other investment funds incorporated in Mauritius are treated as residents for treaty purposes, and a Mauritian certificate of residence is sufficient evidence of residence and beneficial ownership for applying the Convention to dividend income. The same residence test applies to capital gains on sale of shares, and Mauritius residents are treated as not taxable in India on such capital gains under the Convention. en-us Thu, 13 Apr 2000 00:00:00 +0530 Wed, 08 Jul 2026 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2915 Residence under the Indo-Mauritius Double Tax Avoidance Convention is determined by liability to tax in Mauritius. Foreign institutional investors and other investment funds incorporated in Mauritius are treated as residents for treaty purposes, and a Mauritian certificate of residence is sufficient evidence of residence and beneficial ownership for applying the Convention to dividend income. The same residence test applies to capital gains on sale of shares, and Mauritius residents are treated as not taxable in India on such capital gains under the Convention. Circulars Income Tax Thu, 13 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2915