Double taxation avoidance: India-Ethiopia treaty applies to persons who are residents of one or both contracting states. Notification under section 90 of the Income-tax Act gives effect in India to the India-Ethiopia Agreement for the avoidance of double taxation and the prevention of fiscal evasion; the Central Government declared that all provisions of the Agreement shall be given effect in the Union of India from the specified fiscal date. Article 1 provides that the Agreement applies to persons who are residents of one or both Contracting States, setting the residency-based scope of the treaty.
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: India-Ethiopia treaty applies to persons who are residents of one or both contracting states.
Notification under section 90 of the Income-tax Act gives effect in India to the India-Ethiopia Agreement for the avoidance of double taxation and the prevention of fiscal evasion; the Central Government declared that all provisions of the Agreement shall be given effect in the Union of India from the specified fiscal date. Article 1 provides that the Agreement applies to persons who are residents of one or both Contracting States, setting the residency-based scope of the treaty.
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