Tax residency under DTAA: persons resident in one or both contracting states fall within the treaty's scope and benefits. The Central Government, under section 90 of the Income-tax Act, has directed that the Convention for avoidance of double taxation and prevention of fiscal evasion on income and capital gains be given effect in India. Article 1 specifies the Convention's personal scope: it applies to persons who are residents of one or both of the Contracting States, defining who may claim treaty benefits and be subject to its rules.
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.
Tax residency under DTAA: persons resident in one or both contracting states fall within the treaty's scope and benefits.
The Central Government, under section 90 of the Income-tax Act, has directed that the Convention for avoidance of double taxation and prevention of fiscal evasion on income and capital gains be given effect in India. Article 1 specifies the Convention's personal scope: it applies to persons who are residents of one or both of the Contracting States, defining who may claim treaty benefits and be subject to its rules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
