Double taxation avoidance: India-Latvia treaty provisions apply in India from the fiscal year following entry into force. Notification under section 90 declares that the India-Latvia Agreement for avoidance of double taxation and prevention of fiscal evasion shall be given effect in India from the first day of the fiscal year following the calendar year in which the Agreement entered into force; Article 1 of the Agreement limits its application 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: India-Latvia treaty provisions apply in India from the fiscal year following entry into force.
Notification under section 90 declares that the India-Latvia Agreement for avoidance of double taxation and prevention of fiscal evasion shall be given effect in India from the first day of the fiscal year following the calendar year in which the Agreement entered into force; Article 1 of the Agreement limits its application to persons who are residents of one or both Contracting States.
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