India - Residence

Article 4. Resident

Definition tax residence (lid 1)

1. For the purposes of this Convention, the term "resident of one
of the States" means any person who, under the laws of that State, is
liable to tax therein by reason of his domicile, residence, place of
management or any other criterion of a similar nature.

Tie breaker – dual residence individuals (lid 2)

2. Where by reason of the provisions of paragraph 1 an individual
is a resident of both States, then his status shall be determined as
follows:

a) he shall be deemed to be a resident of the State in which he has
a permanent home available to him; if he has a permanent home
available to him in both States, he shall be deemed to be a resident of
the State with which his personal and economic relations are closer
(centre of vital interests);
b) ifthe State in which he has his centre of vital interests cannot be
determined, or if he has not a permanent home available to him in
either State, he shall be deemed to be a resident of the State in which
he has an habitual abode;
c) if he has an habitual abode in both States or in neither of them,
he shall be deemed to be a resident of the State of which he is a
national;
d) if he is a national of both States or of neither of them, the
competent authorities of the States shall settle the question by mutual
agreement.

Tie breaker – dual residence corporations (lid 3)

3. Where by reason of the provisions of paragraph 1 a person
other than an individual is a resident of both States, then it shall be
deemed to be a resident of the State in which its place of effective
management is situated.