Double taxation avoidance: treaty provisions apply to residents of contracting states and are implemented under domestic tax law. The India-Jordan tax Convention entered into force on 16 October 1999 and the Central Government directed that the Convention's provisions be given effect in India under the Income-tax Act. Article 1 defines the personal scope: the Convention applies to persons who are residents of one or both Contracting States, making residency the primary criterion for treaty application.
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.
Double taxation avoidance: treaty provisions apply to residents of contracting states and are implemented under domestic tax law.
The India-Jordan tax Convention entered into force on 16 October 1999 and the Central Government directed that the Convention's provisions be given effect in India under the Income-tax Act. Article 1 defines the personal scope: the Convention applies to persons who are residents of one or both Contracting States, making residency the primary criterion for treaty application.
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