Double taxation avoidance: India-Thailand tax treaty provisions now apply to residents and govern cross-border income allocation. The Central Government, under section 90(1) of the Income-tax Act, 1961, notified that the India-Thailand Agreement for avoidance of double taxation and ... Summary
Double taxation avoidance: India-Thailand tax treaty provisions now apply to residents and govern cross-border income allocation.
The Central Government, under section 90(1) of the Income-tax Act, 1961, notified that the India-Thailand Agreement for avoidance of double taxation and prevention of fiscal evasion shall be given effect in India, with effect tied to the fiscal year mechanism in the Agreement. Article 1 provides that the Agreement applies to persons who are residents of one or both Contracting States.
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