Double Taxation Agreement: applies to residents and governs entry-into-force and withholding tax effects in India. The Agreement between India and Finland applies to persons who are residents of one or both Contracting States and establishes reciprocal rules to avoid double taxation and prevent fiscal evasion with respect to taxes on income. The Central Government has directed that the Agreement and its Protocol be given effect domestically, and the Agreement's entry-into-force clause provides that its provisions apply in India to amounts subject to withholding tax and to income-tax for fiscal years beginning on or after the calendar year following 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 governs entry-into-force and withholding tax effects in India.
The Agreement between India and Finland applies to persons who are residents of one or both Contracting States and establishes reciprocal rules to avoid double taxation and prevent fiscal evasion with respect to taxes on income. The Central Government has directed that the Agreement and its Protocol be given effect domestically, and the Agreement's entry-into-force clause provides that its provisions apply in India to amounts subject to withholding tax and to income-tax for fiscal years beginning on or after the calendar year following entry into force.
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