Tax treaty scope: applies to income taxes and substantially similar successor taxes, with reciprocal notification obligations. Article 2 specifies that the convention applies to Bangladesh income tax and Indian income tax (including surcharge) and surtax, and extends to identical or substantially similar taxes later enacted; competent authorities must notify each other of substantive taxation law changes.
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.
Tax treaty scope: applies to income taxes and substantially similar successor taxes, with reciprocal notification obligations.
Article 2 specifies that the convention applies to Bangladesh income tax and Indian income tax (including surcharge) and surtax, and extends to identical or substantially similar taxes later enacted; competent authorities must notify each other of substantive taxation law changes.
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