Q224
Which of the following factors is not considered under the OECD model convention to determine the residence of an individual?
A.
Habitual abode
B.
Centre of vital interests
C.
Own house in Calcutta given on rent for the last ten years
AnswerD.
Flat taken on rent in Pune, where he is living for the last ten years
Answer: Option C
Solution
Answer: Option C
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