Double Taxation Avoidance: treaty provisions to be given effect in India following treaty entry into force. The Central Government, under section 90 of the Income-tax Act, directs that the India-Bulgaria Convention for the avoidance of double taxation and the prevention of fiscal evasion shall be given effect in India following mutual notification of completion of domestic procedures. Article 1 specifies the Convention's Personal Scope, applying to persons who are residents of one or both Contracting States, thereby defining the resident taxpayers covered by the treaty.
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.
Double Taxation Avoidance: treaty provisions to be given effect in India following treaty entry into force.
The Central Government, under section 90 of the Income-tax Act, directs that the India-Bulgaria Convention for the avoidance of double taxation and the prevention of fiscal evasion shall be given effect in India following mutual notification of completion of domestic procedures. Article 1 specifies the Convention's Personal Scope, applying to persons who are residents of one or both Contracting States, thereby defining the resident taxpayers covered by the treaty.
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 
