Double taxation avoidance: Treaty provisions apply to residents and are implemented under domestic tax law. Convention between India and Kazakhstan to avoid double taxation and prevent fiscal evasion is given effect in India under section 90 of the Income-tax ... Summary
Double taxation avoidance: Treaty provisions apply to residents and are implemented under domestic tax law.
Convention between India and Kazakhstan to avoid double taxation and prevent fiscal evasion is given effect in India under section 90 of the Income-tax Act, 1961 and section 44A of the Wealth-tax Act, 1957; the Treaty entered into force after completion of domestic procedures and applies to persons who are residents of one or both Contracting States.
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