Personal scope of tax treaty: applies to residents of one or both contracting states, establishing residency as treaty link. The India-Bangladesh Convention on the avoidance of double taxation and prevention of fiscal evasion is given effect in India under section 90 of the ... Summary
Personal scope of tax treaty: applies to residents of one or both contracting states, establishing residency as treaty link.
The India-Bangladesh Convention on the avoidance of double taxation and prevention of fiscal evasion is given effect in India under section 90 of the Income Tax Act; its personal scope provides that the Convention applies to persons who are residents of one or both Contracting States, making residency the primary basis for treaty coverage.
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