Residence-based scope: persons resident in one or both Contracting States qualify for treaty coverage and tax relief under the DTAA. Article 1 sets the residence-based scope: the Convention applies to persons who are residents of one or both Contracting States. The Central Government directs that all provisions of the Convention be given effect in India under the Income-tax Act and relevant surtax legislation after mutual notification of procedural completion.
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.
Residence-based scope: persons resident in one or both Contracting States qualify for treaty coverage and tax relief under the DTAA.
Article 1 sets the residence-based scope: the Convention applies to persons who are residents of one or both Contracting States. The Central Government directs that all provisions of the Convention be given effect in India under the Income-tax Act and relevant surtax legislation after mutual notification of procedural completion.
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