Double taxation avoidance treaty effect: treaty provisions apply and cover persons resident in either Contracting State. The Central Government, exercising powers under section 90 of the Income-tax Act, directs that the Agreement and Protocol between India and Estonia for the avoidance of double taxation and prevention of fiscal evasion shall be given effect in India from 1 April 2013; Article 1 provides 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 effect: treaty provisions apply and cover persons resident in either Contracting State.
The Central Government, exercising powers under section 90 of the Income-tax Act, directs that the Agreement and Protocol between India and Estonia for the avoidance of double taxation and prevention of fiscal evasion shall be given effect in India from 1 April 2013; Article 1 provides the Agreement applies to persons who are residents of one or both Contracting States.
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