Double Taxation Agreement: treaty provisions between India and Mongolia are given domestic effect and apply to residents.

Notification directs that the Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital shall be given effect in the Union of India, following the Agreement's entry into force. Article 1 specifies the personal scope, stating the Agreement applies to persons who are residents of one or both Contracting States, establishing residence as the criterion for treaty applicability.

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