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Contenido IHRproviders: India – Tribunal Clarifies Treaty Residency and Taxability in Dual-Residency Case: KPMG

14/05/2026

In the case of Pradeep Narasimhan,1 the Bangalore Bench of the Income-tax Appellate Tribunal (‘the Tribunal’) analysed dual residency under the India-Kazakhstan tax treaty (the “India-Kazakhstan Treaty”) and reiterated that the Income-tax Act, 1961 (the “1961 Act”) does not recognise split residential status for a part of a financial year (FY).

 

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Fuente: KPMG