Double Taxation Agreement applies to residents and is given domestic effect under treaty-implementation powers in India. The Central Government directs that the Convention between India and Serbia for the avoidance of double taxation with respect to taxes on income and on capital shall be given effect in India under domestic treaty-implementation powers and wealth-tax law, with the Convention applying in India for fiscal years beginning on or after the first fiscal year following its entry into force.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Double Taxation Agreement applies to residents and is given domestic effect under treaty-implementation powers in India.
The Central Government directs that the Convention between India and Serbia for the avoidance of double taxation with respect to taxes on income and on capital shall be given effect in India under domestic treaty-implementation powers and wealth-tax law, with the Convention applying in India for fiscal years beginning on or after the first fiscal year following its entry into force.
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