Double tax avoidance agreement applies to persons resident in one or both Contracting States and enables reciprocal tax relief. The notification directs that the Agreement between India and the Kyrgyz Republic for avoidance of double taxation and prevention of fiscal evasion be given effect in India, noting the Agreement entered into force after reciprocal notifications; Article 1 specifies that the Agreement applies to persons who are residents of one or both Contracting States, defining eligibility for treaty relief and coordination of tax obligations.
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Provisions expressly mentioned in the judgment/order text.
Double tax avoidance agreement applies to persons resident in one or both Contracting States and enables reciprocal tax relief.
The notification directs that the Agreement between India and the Kyrgyz Republic for avoidance of double taxation and prevention of fiscal evasion be given effect in India, noting the Agreement entered into force after reciprocal notifications; Article 1 specifies that the Agreement applies to persons who are residents of one or both Contracting States, defining eligibility for treaty relief and coordination of tax obligations.
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