Some Indian DTAAs with Germany, USA, United Kingdom, Australia, New Zealand, Sweden, etc. define a “resident” under Article 4(1) as a person who is liable to tax in that State by reason of domicile, residence, citizenship, or similar criteria, b̲u̲t̲ ̲d̲o̲e̲s̲ ̲n̲o̲t̲ ̲i̲n̲c̲l̲u̲d̲e̲ ̲a̲n̲y̲ ̲p̲e̲r̲s̲o̲n̲ ̲w̲h̲o̲ ̲i̲s̲ ̲l̲i̲a̲b̲l̲e̲ ̲t̲o̲ ̲t̲a̲x̲ ̲i̲n̲ ̲t̲h̲a̲t̲ ̲S̲t̲a̲t̲e̲ ̲i̲n̲ ̲r̲e̲s̲p̲e̲c̲t̲ ̲o̲n̲l̲y̲ ̲o̲f̲ ̲i̲n̲c̲o̲m̲e̲ ̲f̲r̲o̲m̲ ̲s̲o̲u̲r̲c̲e̲s̲ ̲i̲n̲ ̲t̲h̲a̲t̲ ̲S̲t̲a̲t̲