Taxes covered define which income, corporate and wealth taxes fall within the treaty's scope and mutual notification of law changes. The Convention applies to specified national taxes in India and France, covering income tax, surtax, corporation tax and wealth tax as enumerated, and extends to any subsequently imposed taxes that are identical or substantially similar to those listed; competent authorities must 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 covered define which income, corporate and wealth taxes fall within the treaty's scope and mutual notification of law changes.
The Convention applies to specified national taxes in India and France, covering income tax, surtax, corporation tax and wealth tax as enumerated, and extends to any subsequently imposed taxes that are identical or substantially similar to those listed; competent authorities must notify each other of substantial changes in taxation laws.
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 
