https://www.taxtmi.com/acts?id=18154 Definition of resident for the DTAA: liable to tax under domestic criteria such as domicile, residence, place of management or registration; excludes persons taxable only on domestic source income or capital. For individuals with dual residency, residence is resolved by permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement. For non individuals with dual residency, residence is determined by place of effective management, or otherwise by mutual agreement between competent authorities. en-us Thu, 13 Feb 2014 12:02:38 +0530 Thu, 24 Oct 2024 10:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18154 Definition of resident for the DTAA: liable to tax under domestic criteria such as domicile, residence, place of management or registration; excludes persons taxable only on domestic source income or capital. For individuals with dual residency, residence is resolved by permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement. For non individuals with dual residency, residence is determined by place of effective management, or otherwise by mutual agreement between competent authorities. Act-Rules DTAA Thu, 13 Feb 2014 12:02:38 +0530 https://www.taxtmi.com/acts?id=18154