Double taxation agreement given effect from the first fiscal year after entry into force, covering residents of contracting states. The Central Government directed that the Double Taxation Agreement and its Protocol between India and Lithuania shall be given effect in India from the fiscal implementation date following entry into force; the Agreement applies to taxes withheld at source on income derived from that fiscal date and to other taxes on income and capital for fiscal years beginning on or after that fiscal date. Article 1 confines the Agreement's application to persons who are residents of one or both Contracting States.
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Provisions expressly mentioned in the judgment/order text.
Double taxation agreement given effect from the first fiscal year after entry into force, covering residents of contracting states.
The Central Government directed that the Double Taxation Agreement and its Protocol between India and Lithuania shall be given effect in India from the fiscal implementation date following entry into force; the Agreement applies to taxes withheld at source on income derived from that fiscal date and to other taxes on income and capital for fiscal years beginning on or after that fiscal date. Article 1 confines the Agreement's application to persons who are residents of one or both Contracting States.
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