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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>India-Bulgaria Tax Convention Enforces Double Taxation Prevention Under Section 90 of Income-tax Act, 1961.</h1> The Convention between India and Bulgaria aims to prevent double taxation and fiscal evasion concerning income and capital taxes. Effective from June 23, 1995, following mutual notification of procedural completion, the agreement applies to residents of either or both countries. The Indian government, under section 90 of the Income-tax Act, 1961, mandates the enforcement of this Convention within India. This agreement seeks to enhance economic relations by addressing tax liabilities for individuals and entities operating across these jurisdictions.