Double taxation avoidance: India implements the India-Hungary tax convention, applying to residents to prevent fiscal evasion. The Central Government, under section 90 of the Income-tax Act, has directed that the India-Hungary Convention for the avoidance of double taxation and the prevention of fiscal evasion be given effect in India; Article 1 provides that the Convention applies to persons who are residents of one or both Contracting States, making residency the operative 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: India implements the India-Hungary tax convention, applying to residents to prevent fiscal evasion.
The Central Government, under section 90 of the Income-tax Act, has directed that the India-Hungary Convention for the avoidance of double taxation and the prevention of fiscal evasion be given effect in India; Article 1 provides that the Convention applies to persons who are residents of one or both Contracting States, making residency the operative criterion for treaty application.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
