Assessee  offered income from employment in India and Singapore to tax in India. Assessee later revised return to restrict taxability to income earned from employment in India. Revenue on basis of tie-breaker questionnaire as per article 4 of India-Singapore DTAA, held that assessee was actually a resident of India for purpose of taxation of global income, thus, rejected revised return and concluded scrutiny assessment as per original return. CIT(A) up held the order of the Assessing Officer.  On appeal the Tribunal held that assessee held Singapore Driving License and Overseas Bank Account and also held tax residency certificate issued by Singapore authorities.  Revenue had not doubted tax residency certificate issued by Singapore authorities for period under consideration and on basis of that, Income-tax had already been paid by assessee in Singapore. In tie-breaker questionnaire, assessee specifically mentioned to have apartment on rent in Singapore as well and shifted to Singapore with his wife and daughters for employment and resided in Singapore and had habitual abode therein only. Tie-breaker questionnaire is important in determining residency of a person, but cannot be exclusively taken into consideration as a base for deciding residency. Since during period under consideration assessee resided in Singapore and had habitual abode therein only, assessee was to be treated as resident of Singapore for relevant period under consideration. Consequently, addition was to be deleted and Assessing Officer was to be directed to accept revised return of income filed by assessee. (AY. 2015-16)