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of <h1>India and Czechoslovakia Agreement to Avoid Double Taxation on Income Applies to Slovak Residents</h1> The agreement between the Government of India and the Government of the Czechoslovak Socialist Republic aims to avoid double taxation and prevent fiscal evasion concerning income taxes. It applies to residents of either or both contracting states. The agreement, signed on January 27, 1986, remains applicable to residents of the Slovak Republic. The provisions are enforced in India under the powers conferred by the Income-tax Act, 1961, and the Companies (Profits) Surtax Act, 1964, following the completion of necessary formalities and diplomatic exchanges between the two governments.
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