Personal scope of tax treaty: applies to residents of one or both contracting states, establishing residency as treaty link. The India-Bangladesh Convention on the avoidance of double taxation and prevention of fiscal evasion is given effect in India under section 90 of the Income Tax Act; its personal scope provides that the Convention applies to persons who are residents of one or both Contracting States, making residency the primary basis for treaty coverage.
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.
Personal scope of tax treaty: applies to residents of one or both contracting states, establishing residency as treaty link.
The India-Bangladesh Convention on the avoidance of double taxation and prevention of fiscal evasion is given effect in India under section 90 of the Income Tax Act; its personal scope provides that the Convention applies to persons who are residents of one or both Contracting States, making residency the primary basis for treaty coverage.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
