Double taxation avoidance: India-Macedonia tax treaty applied in India, extending residence based treaty coverage and withholding rules.

An agreement between India and Macedonia for avoidance of double taxation and prevention of fiscal evasion is given effect in India under section 90, applying from the first day of the fiscal year following its entry into force; it covers persons who are residents of one or both Contracting States and specifies distinct timing for withholding tax treatment and other taxes on income.

---

---

---