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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Salary earned in USA - dual resident India & USA - Article 4(2) ...

Income Tax

April 13, 2019

Salary earned in USA - dual resident India & USA - Article 4(2) of DTAA with USA - if on the basis test of tiebreaker rule for ‘Centre of Vital Interests’ it is found Assessee’s centre of vital interest was closure to US and he is a Resident of US under the DTAA - treaty exemption is available to the Assessee

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