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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>India-Canada Agreement to Avoid Double Taxation and Prevent Fiscal Evasion Effective Since 1997</h1> The agreement between India and Canada aims to avoid double taxation and prevent fiscal evasion concerning taxes on income and capital. It became effective on May 6, 1997, following the completion of necessary legal procedures by both countries. The agreement applies to individuals or entities residing in either or both of the contracting states. The Indian government, under the authority of the Income-tax Act, 1961, and the Wealth-tax Act, 1957, mandates the implementation of this agreement within India.