Double taxation avoidance: India-Cyprus tax treaty provisions become operative in India from the next fiscal year following entry into force. The Central Government notifies that the Agreement and Protocol between India and Cyprus for avoidance of double taxation and prevention of fiscal evasion, which entered into force on 14 December 2016, shall be given effect in India from the fiscal year beginning 1 April 2017. The Agreement applies to persons who are residents of one or both Contracting States, making the treaty's tax allocation and anti-evasion provisions operative for resident taxpayers from the stated effective fiscal year.
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Provisions expressly mentioned in the judgment/order text.
Double taxation avoidance: India-Cyprus tax treaty provisions become operative in India from the next fiscal year following entry into force.
The Central Government notifies that the Agreement and Protocol between India and Cyprus for avoidance of double taxation and prevention of fiscal evasion, which entered into force on 14 December 2016, shall be given effect in India from the fiscal year beginning 1 April 2017. The Agreement applies to persons who are residents of one or both Contracting States, making the treaty's tax allocation and anti-evasion provisions operative for resident taxpayers from the stated effective fiscal year.
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