Double taxation avoidance: treaty applies to residents of one or both Contracting States, enabling cross-border tax relief. The Central Government directed that the Agreement between India and Tajikistan for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income is to be given effect in India from the specified commencement date, and the Agreement applies to persons who are residents of one or both Contracting States.
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 avoidance: treaty applies to residents of one or both Contracting States, enabling cross-border tax relief.
The Central Government directed that the Agreement between India and Tajikistan for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income is to be given effect in India from the specified commencement date, and the Agreement applies to persons who are residents of one or both Contracting States.
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