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of <h1>India-Austria Agreement to Prevent Double Taxation Effective Under Section 90 of Income-tax Act, 1961.</h1> The Convention between India and Austria aims to prevent double taxation and fiscal evasion concerning income taxes. Effective from September 5, 2001, following the exchange of ratification instruments, it applies to residents of either or both countries. The Indian government, under the authority of section 90 of the Income-tax Act, 1961, mandates the implementation of this Convention within India. This agreement facilitates tax cooperation between the two nations, ensuring that individuals and entities are not taxed twice on the same income, promoting fair taxation and economic cooperation.
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