Residence-based scope: treaty applies to persons resident in either or both Contracting States, defining tax applicability. The Convention governs persons who are residents of one or both Contracting States, establishing the personal scope for taxes on income and capital. The ... Summary
Residence-based scope: treaty applies to persons resident in either or both Contracting States, defining tax applicability.
The Convention governs persons who are residents of one or both Contracting States, establishing the personal scope for taxes on income and capital. The Central Government notified the Convention and directed that its provisions be given effect in India under the relevant statutory powers.
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