Double taxation avoidance: India-Austria convention applies to residents of either state and is given effect in India. The Convention between India and Austria for the avoidance of double taxation and prevention of fiscal evasion shall be given effect in India following entry into force, and it applies to persons who are residents of one or both Contracting States, creating reciprocal treaty rights and obligations concerning income taxation and anti evasion measures.
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.
Double taxation avoidance: India-Austria convention applies to residents of either state and is given effect in India.
The Convention between India and Austria for the avoidance of double taxation and prevention of fiscal evasion shall be given effect in India following entry into force, and it applies to persons who are residents of one or both Contracting States, creating reciprocal treaty rights and obligations concerning income taxation and anti evasion measures.
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