Double taxation avoidance agreement applies to residents of the Contracting States and governs tax treatment from the agreed fiscal year. The India-Bhutan Double Taxation Avoidance Agreement, notified under section 90 of the Income-tax Act, applies to residents of one or both Contracting States and is to be given effect in India; its provisions operate for income derived in fiscal years beginning on or after the first fiscal year following the Agreement's entry into force, per the Agreement's temporal clause.
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 agreement applies to residents of the Contracting States and governs tax treatment from the agreed fiscal year.
The India-Bhutan Double Taxation Avoidance Agreement, notified under section 90 of the Income-tax Act, applies to residents of one or both Contracting States and is to be given effect in India; its provisions operate for income derived in fiscal years beginning on or after the first fiscal year following the Agreement's entry into force, per the Agreement's temporal clause.
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