Substitution of taxable period: India opts to apply taxable period instead of calendar year under the treaty implementation. India elects, for its application of Article 35(1)(a) and (5)(a) of the Convention, to substitute 'taxable period' for 'calendar year' and has not opted into Part VI, thereby specifying its temporal regime and opting out of that Part for the Convention's application.
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.
Substitution of taxable period: India opts to apply taxable period instead of calendar year under the treaty implementation.
India elects, for its application of Article 35(1)(a) and (5)(a) of the Convention, to substitute "taxable period" for "calendar year" and has not opted into Part VI, thereby specifying its temporal regime and opting out of that Part for the Convention's application.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.