Tax Treaty scope: applies to income taxes of India and Oman and similar future taxes. Agreement applies to Indian income-tax (including surcharge) and Omani income tax, with the Omani provision substituted by notification. It also extends to identical or substantially similar taxes introduced later and requires competent authorities to notify each other of substantial taxation law changes within one year.
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 Treaty scope: applies to income taxes of India and Oman and similar future taxes.
Agreement applies to Indian income-tax (including surcharge) and Omani income tax, with the Omani provision substituted by notification. It also extends to identical or substantially similar taxes introduced later and requires competent authorities to notify each other of substantial taxation law changes within one year.
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