Tax treaty notification: India lists bilateral DTAAs to be covered by the Convention, naming original and amending instruments. India notifies pursuant to Article 2(1)(a)(ii) of the Convention the bilateral Double Taxation Avoidance Agreements to be covered by the Convention, listing for each contracting jurisdiction whether the instrument is an original treaty or an amending instrument and providing signature and entry-into-force dates where available; the notification also records instances where India notes differing understandings as to entry-into-force dates for specific treaties.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax treaty notification: India lists bilateral DTAAs to be covered by the Convention, naming original and amending instruments.
India notifies pursuant to Article 2(1)(a)(ii) of the Convention the bilateral Double Taxation Avoidance Agreements to be covered by the Convention, listing for each contracting jurisdiction whether the instrument is an original treaty or an amending instrument and providing signature and entry-into-force dates where available; the notification also records instances where India notes differing understandings as to entry-into-force dates for specific treaties.
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