Resident

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....bsp;in the case of India, any person who, under the laws of India, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature; ....

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....tions are closer (centre of vital interests); (b) if the Contracting State in which he has his centre of vital interests cannot be determined, the competent authorities of the Contracting States sh....