Double taxation avoidance: treaty provisions to be given effect domestically and cover residents of contracting states. The Central Government has notified that all provisions of the Agreement for the avoidance of double taxation and the prevention of fiscal evasion shall ... Summary
Double taxation avoidance: treaty provisions to be given effect domestically and cover residents of contracting states.
The Central Government has notified that all provisions of the Agreement for the avoidance of double taxation and the prevention of fiscal evasion shall be given effect in India, with effect in India for income arising in any fiscal year beginning on or after the first day of April following the calendar year in which the Agreement enters into force; the Agreement applies to persons who are residents of one or both Contracting States.
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