https://www.taxtmi.com/circulars?id=64716 Section 6 residence tests depend on day count thresholds and income conditions; short COVID related stays in PY 2020 21 are unlikely alone to create Indian residence. DTAAs contain tie breaker rules to resolve dual residency and allocate taxing rights, including employment income tests that limit source taxation unless presence, employer residence, or permanent establishment conditions are met. Individuals facing residual double taxation after treaty relief may submit Form NR with specified particulars for Board consideration of targeted or individual relief. en-us Wed, 03 Mar 2021 00:00:00 +0530 Wed, 14 Jun 2023 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64716 Section 6 residence tests depend on day count thresholds and income conditions; short COVID related stays in PY 2020 21 are unlikely alone to create Indian residence. DTAAs contain tie breaker rules to resolve dual residency and allocate taxing rights, including employment income tests that limit source taxation unless presence, employer residence, or permanent establishment conditions are met. Individuals facing residual double taxation after treaty relief may submit Form NR with specified particulars for Board consideration of targeted or individual relief. Circulars Income Tax Wed, 03 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64716