Taxes on income and property define the DTAA scope between India and Belarus, covering listed and similar future taxes. Specifies that the Convention applies to taxes on income and on property (capital), including taxes on total income or property, specific elements such as gains from alienation and payroll taxes, and lists the principal Indian and Belarusian taxes covered; it further extends to similar or substantially identical taxes enacted later, with a mutual notification obligation for substantial legislative 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.
Taxes on income and property define the DTAA scope between India and Belarus, covering listed and similar future taxes.
Specifies that the Convention applies to taxes on income and on property (capital), including taxes on total income or property, specific elements such as gains from alienation and payroll taxes, and lists the principal Indian and Belarusian taxes covered; it further extends to similar or substantially identical taxes enacted later, with a mutual notification obligation for substantial legislative changes.
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 
