Double taxation agreement between India and Sri Lanka applies to residents of one or both states and operates in India. The Government notified that the Double Taxation Agreement with Sri Lanka, concluded to avoid double taxation and prevent fiscal evasion regarding taxes on income, has entered into force and is to be given effect in India; Article 1 provides that the Agreement applies to persons who are residents of one or both Contracting States, defining the treaty's residence-based scope.
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Provisions expressly mentioned in the judgment/order text.
Double taxation agreement between India and Sri Lanka applies to residents of one or both states and operates in India.
The Government notified that the Double Taxation Agreement with Sri Lanka, concluded to avoid double taxation and prevent fiscal evasion regarding taxes on income, has entered into force and is to be given effect in India; Article 1 provides that the Agreement applies to persons who are residents of one or both Contracting States, defining the treaty's residence-based scope.
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