Double taxation agreement between India and Croatia takes effect in India from the fiscal year following entry into force. The Central Government has directed that the Agreement and Protocol between India and Croatia for avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income shall be given effect in India from the first day of the fiscal year following the calendar year in which the Agreement entered into force; the Agreement applies to persons who are residents of one or both Contracting States.
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Provisions expressly mentioned in the judgment/order text.
Double taxation agreement between India and Croatia takes effect in India from the fiscal year following entry into force.
The Central Government has directed that the Agreement and Protocol between India and Croatia for avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income shall be given effect in India from the first day of the fiscal year following the calendar year in which the Agreement entered into force; the Agreement applies to persons who are residents of one or both Contracting States.
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