Double taxation agreement applies to residents of either state and governs income for fiscal years after entry into force. The Central Government has notified implementation of the Double Taxation Agreement, which applies to persons who are residents of one or both Contracting States, and provides that the treaty's provisions govern income derived in fiscal years beginning on or after the first fiscal year following the calendar year of entry into force, with other matters effective as of the date of entry into force.
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 of either state and governs income for fiscal years after entry into force.
The Central Government has notified implementation of the Double Taxation Agreement, which applies to persons who are residents of one or both Contracting States, and provides that the treaty's provisions govern income derived in fiscal years beginning on or after the first fiscal year following the calendar year of entry into force, with other matters effective as of the date of entry into force.
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