Sen, Chairman - An application has been filed by Mr. Cyril Eugene Pereira on 23-10-1997 seeking advance ruling on the following questions :

Q.1.On the facts and in the circumstances of the case, and having regard to the fact that :—

(a)the applicant’s stay in India in a year is less than 182 days, and the stay in four preceding years in less than 365 days, hence, he is non-resident in India under section 6 of the Indian Income-tax Act, 1961, and

(b)he has a permanent home available to him in UAE as well as in India,

(c)having regard to the fact that his ‘Centre of Vital Interest’ cannot be determined, but

(d)having regard to the fact that he has (due to his employment) his habitual abode in UAE

whether, the applicant would be regarded as a resident of UAE in terms of article 4 of the Double Taxation Avoidance Treaty entered by India with United Arab Emirates ?

Q.2.On the facts and in the circumstances of the case, whether the applicant would be entitled to be taxed at the lower rate of tax as per article 10 - Para 2(b) and article 11 - Para 2(b) of the said DTA Treaty—

(a)at the rate of 15 per cent on gross dividend income, arising in India (for dividend income prior to 1-7-1997), an