Personal scope of tax treaty: residents of one or both Contracting States covered; treaty incorporated into domestic law. The Central Government notifies that the India-France Convention for avoidance of double taxation and prevention of fiscal evasion is in force and shall be given effect in India under domestic tax statutes. Article 1 sets the Convention's personal scope, providing that it applies to persons who are residents of one or both Contracting States, thereby making residency the governing criterion for the treaty's applicability.
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.
Personal scope of tax treaty: residents of one or both Contracting States covered; treaty incorporated into domestic law.
The Central Government notifies that the India-France Convention for avoidance of double taxation and prevention of fiscal evasion is in force and shall be given effect in India under domestic tax statutes. Article 1 sets the Convention's personal scope, providing that it applies to persons who are residents of one or both Contracting States, thereby making residency the governing criterion for the treaty's applicability.
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