https://www.taxtmi.com/acts?id=45633 Resident status is based on liability to tax by domicile, residence, place of management or similar criteria. Dual resident individuals are assigned residency by sequential tie breakers: permanent home, centre of vital interests, habitual abode, nationality, and failing those the competent authorities decide by mutual agreement. Dual residency for non individuals is resolved by the location of the place of effective management. en-us Wed, 23 Oct 2024 12:22:49 +0530 Wed, 23 Oct 2024 12:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45633 Resident status is based on liability to tax by domicile, residence, place of management or similar criteria. Dual resident individuals are assigned residency by sequential tie breakers: permanent home, centre of vital interests, habitual abode, nationality, and failing those the competent authorities decide by mutual agreement. Dual residency for non individuals is resolved by the location of the place of effective management. Act-Rules DTAA Wed, 23 Oct 2024 12:22:49 +0530 https://www.taxtmi.com/acts?id=45633