<Dd> b) if the 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 State, he shall be deemed to be a resident only of the State in which he has an habitual abode; </Dd> <Dd> c) if he has a habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national; </Dd> <Dd> d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement . </Dd> <P> 3 . Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated . </P>

Residence for tax purposes in jurisdictions) outside india