Double tax avoidance: treaty provisions apply domestically upon entry into force, governing taxation of income and capital.

The Convention on avoidance of double taxation applies to residents of one or both Contracting States and governs taxes on income and capital; it enters into force after required notifications and, under its temporal rule, has effect in India for fiscal years beginning on or after the first fiscal year following entry into force. The Central Government directed that the Convention's provisions be given effect domestically, and references to the former State Union are to be read as references to Montenegro.

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