Double taxation avoidance treaty entry into force: treaty provisions given effect domestically, applying to residents of contracting states. The India-Netherlands Convention for avoidance of double taxation and prevention of fiscal evasion entered into force on 21 January 1989 and the Central Government directed that its provisions be given effect in India under domestic taxation enactments, with the Convention applying to persons who are residents of one or both Contracting States.
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.
Double taxation avoidance treaty entry into force: treaty provisions given effect domestically, applying to residents of contracting states.
The India-Netherlands Convention for avoidance of double taxation and prevention of fiscal evasion entered into force on 21 January 1989 and the Central Government directed that its provisions be given effect in India under domestic taxation enactments, with the Convention applying to persons who are residents of one or both Contracting States.
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