Double taxation avoidance: treaty provisions made operative in domestic law and limited to residents of contracting states.

The Central Government, under section 90 of the Income-tax Act, directs that all provisions of the India-Belgium Agreement for avoidance of double taxation and prevention of fiscal evasion be given effect in India following the Contracting States' completion of formal notifications; the treaty's personal scope applies to persons who are residents of one or both Contracting States.

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