Double taxation agreement applicability clarified; treaty governs resident taxpayers and withholding tax treatment from its effective treaty period. The Notification implements the Double Taxation Avoidance Agreement and Protocol between India and the United Mexican States under section 90 of the Income-tax Act, specifying that the Agreement governs withholding taxes and taxes on income according to the Agreement's transitional timing rules. Article 1 confines application to persons who are residents of one or both Contracting States.
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Double taxation agreement applicability clarified; treaty governs resident taxpayers and withholding tax treatment from its effective treaty period.
The Notification implements the Double Taxation Avoidance Agreement and Protocol between India and the United Mexican States under section 90 of the Income-tax Act, specifying that the Agreement governs withholding taxes and taxes on income according to the Agreement's transitional timing rules. Article 1 confines application to persons who are residents of one or both Contracting States.
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