Tribunal held that the benefit of the Agreement shall be applicable to persons, who are residents of both India as well as Australia. Hence, the contention of the Department that the assessee being a non-resident and hence treaty benefit could not be extended to the assessee was incorrect. Article 15 categorically mentioned that salary income shall be taxable only in Australia, in the case of an individual, who is a resident of Australia. The assessee was a resident of Australia and non-resident of India during the year 2014-15. Hence, the assessee would be entitled to the benefit of article 15 of the Agreement under which salary income of a resident of Australia is taxable only in Australia. Therefore the salary earned by the assessee in respect of services rendered in Australia for the period August 31, 2014 to March 31, 2015 was taxable only in Australia (this is also duly offered to tax by the assessee in Australia as evident from Australian tax return filed by the assessee) and not in India. Circular No. 13 of  2017 dt . 11-4-2017 ( 2017) 393 ITR 91(St)  ( AY.2015-16)