01
Residency tie-breaker
Article 4: permanent home, centre of vital interests, habitual abode, nationality. Most returning Indians pass to India once family, home and economic ties shift.
Last reviewed: June 2026 · Updated for AY 2026-27
Article 4: permanent home, centre of vital interests, habitual abode, nationality. Most returning Indians pass to India once family, home and economic ties shift.
Employment (Art. 16), business profits (Art. 7), dividends (Art. 11), interest (Art. 12), pensions (Art. 19/20), other income (Art. 23). Each has its own withholding and credit logic.
A 45-minute working session that ends with a written next-step plan.
This guide is general information published by RTA & Associates. It is not tax, legal, financial or investment advice, and it does not create a client relationship. It does not take account of your personal circumstances, and you should not act or refrain from acting on the basis of anything here.
Cross-border outcomes turn on the specific facts — your day-counts, the timing of your move, the wrappers you hold and the treaty position between the two countries. A small change in any of those can change the answer completely.
References to the law, rules or practice of countries other than India are included for general orientation only. They are not advice on the law of that country, and they should be confirmed with a qualified adviser in that jurisdiction before you act.
Tax law, exchange-control rules and treaty positions change, and they change often. This page reflects our understanding as at the date shown above. We do not undertake to update it.
To the extent permitted by law, RTA & Associates and its partners and staff accept no liability for any loss arising from reliance on this page. For advice on your own position, book a consultation.
One email a fortnight. Corridor updates, deadline alerts, and one written framework worth your inbox.