In accordance with Article 1 of the DBAA, the benefit of a DBAA agreement applies only to one resident. Therefore, a non-resident cannot invoke a remedy under sections 90, 90A and 91. Therefore, a non-resident should not complete the FSI calendars and TR. Schedule FA does not apply to non-residents. It must be filed by residents in India who have foreign assets abroad. In accordance with Article 1 of the DBAA, the benefit of a DBAA agreement only applies to a single inhabitant Click here to read that mint ePaperMint is now on Telegram. Join the mint channel in your telegram and stay up to date with the latest business news. The sole purpose of the synthesized text is to facilitate the understanding and consistent interpretation of the impact of MLI on the DTAA of the Vae – India. . In the previous year 2017-18, her total stay in India exceeded 183 days, as she came to India several times. .