Double taxation agreement applies to residents, effective for fiscal years beginning on or after the April following entry into force. The Central Government directs that all provisions of the Agreement and the Protocol between India and Malta for avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income shall be given effect in the Union of India with effect from the 1st day of April following the calendar year in which the Agreement entered into force; 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 agreement applies to residents, effective for fiscal years beginning on or after the April following entry into force.
The Central Government directs that all provisions of the Agreement and the Protocol between India and Malta for avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income shall be given effect in the Union of India with effect from the 1st day of April following the calendar year in which the Agreement entered into force; Article 1 provides the Agreement applies to persons who are residents of one or both Contracting States.
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