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of <h1>Iran-India Protocol Clarifies Double Taxation Avoidance, Transportation Profits, and Tax Information Exchange Procedures.</h1> The Protocol outlines provisions for the Double Taxation Avoidance Agreement between Iran and India, specifying definitions and applications related to fiscal years, taxes, and the treatment of profits from transportation enterprises. It clarifies that certain articles apply only to individuals and addresses non-discrimination in tax rates for permanent establishments. The document details the conditions and procedures for exchanging tax information, emphasizing the need for relevance and protection of data. It also notes that any domestic law changes in Iran regarding tax collection assistance will be mutually agreed upon. The agreement is equally authentic in Hindi, Persian, and English, with English prevailing in case of interpretation divergence.
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