If a person is a resident in both the Contracting States, tie-breaker test is used.
(i) place of habitual abode;
(ii) country of nationality; (iii) availability of permanent home; (iv) place where personal & economic interest closer. Correct secquence is

Most of the Tax Treaties entered in to by India are based on the following model:

In order to invoke the provisions of a Tax Treaty for a person who is a dual resident, which rule is applied to resolve the issue?

Which of the following Section of Income-tax Act, 1961, governing presumptive taxation of non-resident tax payers, does not deal with profits from operations of ship or aircraft?

What is the full form of “MAP” which refers to a process of resolution of tax dispute arising between contracting States in relation to interpretation of tax treaties?

A non-resident receives technical fees from the Government of India for the services rendered outside India. He receives it outside India.

A Ltd. has failed to report an international transaction entered into by it with PQR Inc., which is a associated enterprise of A Ltd. What would be the penalty leviable in this case?

Benefit of presumptive taxation under the Income-tax Act, 1961 would not be available to Mr. Tom, a non-resident, in A.Y. 2021-22, in respect of the related Indian income, if he is engaged in the business of –

Which of the following is not a Specific Anti Avoidance Rules (SAARs)?

Under the provisions of the Income Tax Act, 1961, GAAR _____________.

The key objectives of the Country by Country Reporting are:

Components of FAR analysis are

A software developer firm can be selected as comparable under transfer pricing for

A Ltd. (India) holds 30% Equity in B Inc. (USA) and 40% Equity in C PLC (UK). Identify the Associated enterprises?

Which of the following Income head restricts same year set-off with other heads upto Rs 2 lakh?