https://www.taxtmi.com/acts?id=44968 Defines resident as any person liable to tax by reason of domicile, residence, place of management or similar criteria, excluding those taxable only on source income. For dual resident individuals, residence is determined by: permanent home, centre of vital interests, habitual abode, nationality, and failing these, mutual agreement. For non individuals, residence is where the place of effective management is situated, with doubts settled by mutual agreement. en-us Wed, 16 Oct 2024 17:31:26 +0530 Tue, 22 Oct 2024 11:39:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44968 Defines resident as any person liable to tax by reason of domicile, residence, place of management or similar criteria, excluding those taxable only on source income. For dual resident individuals, residence is determined by: permanent home, centre of vital interests, habitual abode, nationality, and failing these, mutual agreement. For non individuals, residence is where the place of effective management is situated, with doubts settled by mutual agreement. Act-Rules DTAA Wed, 16 Oct 2024 17:31:26 +0530 https://www.taxtmi.com/acts?id=44968