https://www.taxtmi.com/acts?id=51317 The provision defines resident for treaty purposes as persons liable to tax by reason of domicile, residence, place of management or similar criteria, excluding persons taxable only on in state source income or capital. For dual resident individuals a tie breaker sequence applies: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement by competent authorities. For non individuals competent authorities should determine residence by reference to place of effective management, place of incorporation or other relevant factors; absent agreement, treaty relief is limited to what those authorities may decide. en-us Wed, 21 May 2025 13:05:00 +0530 Thu, 22 May 2025 12:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51317 The provision defines resident for treaty purposes as persons liable to tax by reason of domicile, residence, place of management or similar criteria, excluding persons taxable only on in state source income or capital. For dual resident individuals a tie breaker sequence applies: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement by competent authorities. For non individuals competent authorities should determine residence by reference to place of effective management, place of incorporation or other relevant factors; absent agreement, treaty relief is limited to what those authorities may decide. Act-Rules DTAA Wed, 21 May 2025 13:05:00 +0530 https://www.taxtmi.com/acts?id=51317