Taxes on income defined as the DTAA's scope, covering specified national income taxes and substantially similar future taxes. The Agreement applies to taxes on income imposed in each Contracting State, specifically Russia's taxes on profits and individual income tax and India's income-tax including any surcharge. It also covers any identical or substantially similar taxes enacted later and requires competent authorities to notify each other of substantial changes in taxation laws.
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 defined as the DTAA's scope, covering specified national income taxes and substantially similar future taxes.
The Agreement applies to taxes on income imposed in each Contracting State, specifically Russia's taxes on profits and individual income tax and India's income-tax including any surcharge. It also covers any identical or substantially similar taxes enacted later and requires competent authorities to notify each other of substantial changes in taxation laws.
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