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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>India-Belarus Agreement to Avoid Double Taxation and Prevent Fiscal Evasion Under Section 90 of Income-tax Act.</h1> The Agreement between the Government of India and the Government of Belarus aims to avoid double taxation and prevent fiscal evasion concerning taxes on income and property (capital). It came into force on July 17, 1998, following the completion of necessary legal procedures by both countries. The Agreement applies to individuals or entities residing in either or both contracting states. It is enacted under the authority of Section 90 of the Income-tax Act, 1961, and Section 44A of the Wealth-tax Act, 1957, with all provisions to be effective in India.