Resident

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....ature. This term, however, does not include any person who is liable to tax in India in respect only of income from sources in India; and (b) in the case of the United Arab Emirates: an individual who is present in the UAE for a period or periods totalling in the aggregate at least 183 days in the calendar year concerned, and a company which is incorporated in the UAE and which is managed....

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....of the Contracting State or political sub-division or local authority/Governments which are recognized as such by mutual agreement of the competent authorities of the Contracting States; (d) For the purposes of this article, Abu Dhabi Investment Authority is recognized as a resident of the United Arab Emirates. 3. Where by reason of the provisions of paragraph (1), an individual is a r....