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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>India-Albania DTAA Article 1: Treaty Benefits Limited to Tax Residents of One or Both Contracting States</h1> Article 1 of the India-Albania Double Taxation Avoidance Agreement, brought into force in India on 4 December 2013 under statutory notification, specifies that the treaty applies to persons who are residents of one or both contracting states. The agreement, aimed at avoiding double taxation and preventing fiscal evasion in respect of income and capital taxes, is given effect in India pursuant to powers under the Income-tax Act, 1961. Its scope is limited to tax residents, ensuring that only those falling within the residence criteria of either or both jurisdictions can claim treaty benefits and protections.
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