Personal scope of tax treaty: applies to residents of one or both Contracting States and gives treaty effect. The India-Belarus Agreement was notified as entering into force and the Central Government directed that the Agreement's provisions be given effect domestically for taxes on income and property. Article 1 sets the personal scope: the Agreement applies to persons who are residents of one or both Contracting States, making residence the governing criterion 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 and gives treaty effect.
The India-Belarus Agreement was notified as entering into force and the Central Government directed that the Agreement's provisions be given effect domestically for taxes on income and property. Article 1 sets the personal scope: the Agreement applies to persons who are residents of one or both Contracting States, making residence the governing criterion for treaty coverage.
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