1. For the purposes of this Convention, the term "resident of a Contracting State" means any
person who, under the laws of that State, is liable to tax therein by reason of his domicile,
residence, place of management, place of incorporation, or any other criterion of a similar
nature, provided, however, that:
b) in the case of income derived or paid by a partnership, estate, or trust, this term
applies only to the extent that the income derived by such partnership, estate, or trust
is subject to tax in that State as the income of a resident, either in its hands or in the
hands of its partners or beneficiaries.
2. Where by reason of the provisions of paragraph (1) of this Article an individual is a resident
of both Contracting States, then his status shall be determined in accordance with the
following rules:
a) he shall be deemed to be a resident of the Contracting State in which he has a
permanent home available to him. If he has a permanent home available to him in
both Contracting States, he shall be deemed to be a resident of the Contracting State
with which his personal and economic relations are closer (centre of vital interests);
b) if the Contracting 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 Contracting
State, he shall be deemed to be a resident of the Contracting State in which he has an
habitual abode;
c) if he has an habitual abode in both Contracting States or in neither of them, he shall
be deemed to be a resident of the Contracting State of which he is a national;
d) if he is a national of both Contracting States or of neither of them, the competent
authorities of the Contracting States shall settle the question by mutual agreement.
3. Where by reason of the provisions of paragraph (1) of this Article a person other than an
individual is a resident of both Contracting States, then it shall be deemed to be a resident of
the Contracting State in which its place of effective management is situated.
Citation to select or copy
United Kingdom / India; Official amended convention publication (currentness unverified) · 1993-convention-amended-2013-publication; edition 1993-convention-amended-2013-publication; article 4; English; unreviewed source text, current applicability unverified; /editions/in-gb-1993-amended-2013-official/en/articles/4/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
Source & edition
Official amended convention publication (currentness unverified) · 1993-convention-amended-2013-publication
Unknown actual amended PDF publication; filename 2013 is amendment wording, not a verified publication date
Languages recorded in source metadata: English, हिन्दी. This is not a promise of available text or a translation.
Edition notes and known limitations
The signed closing has been separated from Article 31 by an exact retained-source boundary; no wording or PDF bytes changed. The retained extraction ledger predates this navigation repair.
Research observed on the related SI made page: 'Made 20th July 1993' and 'At the Court at Buckingham Palace, the 20th day of July 1993'. This is the related UK domestic enabling instrument made date, NOT the publication date of the amended PDF or the convention signed date. Filename contains 'as_amended_in_2013_-_in_force'; that is filename status wording only, not independently verified current legal status. Search-result title reported 'UK/India Double Taxation Convention Signed 25 January 1993', not verified within a fetched document and not asserted as a verified signed-date field. No revocation noted on the made page is not proof of currentness. Product generation additionally verifies the underlying convention signature clause in the retained native transcription with exact offsets; this does not date the amended publication or prove currentness.
official amended source publication kept separate; no product-generated consolidation or currentness proof
Native extraction blocks are navigation references, not verified legal paragraphs. Page references are extraction-page slots, not visually verified correspondence. Front matter and material outside article navigation remain in the complete transcription.