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of <h1>India-Bangladesh Convention to Avoid Double Taxation and Prevent Fiscal Evasion, Effective Since 1992, Under Section 90.</h1> The Convention between the Government of India and the Government of Bangladesh, effective from May 27, 1992, aims to avoid double taxation and prevent fiscal evasion concerning income taxes. As per Article 1, the Convention applies to individuals or entities who are residents of either or both countries involved. This agreement is enforced under the authority of section 90 of the Indian Income-Tax Act, 1961, and has been ratified by both nations to ensure its implementation within their respective jurisdictions.
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