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of <h1>India-Mongolia Accord to Prevent Double Taxation and Fiscal Evasion on Income and Capital Taxes under Section 90</h1> The Agreement between the Government of India and the Government of Mongolia aims to avoid double taxation and prevent fiscal evasion concerning taxes on income and capital. Effective from March 29, 1996, following mutual notification by both countries, the Agreement applies to residents of either or both Contracting States. It is enforced under section 90 of the Indian Income-tax Act, 1961, and section 44A of the Wealth-tax Act, 1957, ensuring its provisions are applicable within the Union of India.
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