Double Taxation Agreement applies between India and Georgia, covering residents and given effect under domestic tax law. The Agreement between India and Georgia on avoidance of double taxation and prevention of fiscal evasion applies to persons who are residents of one or both Contracting States; its provisions govern taxes on income and on capital and, following entry into force, take effect in India for withholding taxes on income paid or credited and for other taxes on income and capital for fiscal years beginning on the specified operative April. The Central Government has directed implementation of the Agreement within India from that operative date.
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 between India and Georgia, covering residents and given effect under domestic tax law.
The Agreement between India and Georgia on avoidance of double taxation and prevention of fiscal evasion applies to persons who are residents of one or both Contracting States; its provisions govern taxes on income and on capital and, following entry into force, take effect in India for withholding taxes on income paid or credited and for other taxes on income and capital for fiscal years beginning on the specified operative April. The Central Government has directed implementation of the Agreement within India from that operative date.
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