https://www.taxtmi.com/acts?id=45476 The provision defines resident as a person liable to tax by reason of domicile, residence, place of management, place of registration or similar criteria, excluding persons taxable only on domestic-source income or capital. For individuals resident in both States, residency is determined by a sequence of tie breakers: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement between competent authorities. For non-individuals resident in both States, residency is determined by the location of the place of effective management. en-us Fri, 18 Oct 2024 15:00:54 +0530 Fri, 18 Oct 2024 15:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45476 The provision defines resident as a person liable to tax by reason of domicile, residence, place of management, place of registration or similar criteria, excluding persons taxable only on domestic-source income or capital. For individuals resident in both States, residency is determined by a sequence of tie breakers: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement between competent authorities. For non-individuals resident in both States, residency is determined by the location of the place of effective management. Act-Rules DTAA Fri, 18 Oct 2024 15:00:54 +0530 https://www.taxtmi.com/acts?id=45476