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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>India-Cyprus Agreement: Avoids Double Taxation, Prevents Fiscal Evasion on Income and Capital, Enforced Under Section 90 of Income-tax Act.</h1> The Agreement between the Republic of India and the Republic of Cyprus aims to avoid double taxation and prevent fiscal evasion concerning taxes on income and capital. It applies to residents of either or both contracting states, ensuring that the provisions are enforced in India as per section 90 of the Income-tax Act, 1961. The Agreement was officially enacted on December 21, 1994, following the completion of necessary legal procedures by both countries. The notification for its implementation in India was issued on December 26, 1995.
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