Double taxation avoidance treaty for international air transport takes effect, applying Indian income tax and Maldives business profit tax. The Agreement addresses avoidance of double taxation on income from international air transport, is notified for effect in India under section 90 of the Income-tax Act, applies to taxes on income irrespective of manner of levy, specifically covers Indian income-tax (including surcharge) and Maldives Business Profit Tax, and extends to identical or substantially similar future taxes with competent authorities required to notify one another of significant tax-law changes.
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Provisions expressly mentioned in the judgment/order text.
Double taxation avoidance treaty for international air transport takes effect, applying Indian income tax and Maldives business profit tax.
The Agreement addresses avoidance of double taxation on income from international air transport, is notified for effect in India under section 90 of the Income-tax Act, applies to taxes on income irrespective of manner of levy, specifically covers Indian income-tax (including surcharge) and Maldives Business Profit Tax, and extends to identical or substantially similar future taxes with competent authorities required to notify one another of significant tax-law changes.
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