Double taxation avoidance: India-Poland tax treaty entered into force and its provisions are to be given effect in India. The Central Government directs that all provisions of the Agreement between India and Poland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income shall be given effect to in India; the Agreement applies to persons who are residents of one or both Contracting States.
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Provisions expressly mentioned in the judgment/order text.
Double taxation avoidance: India-Poland tax treaty entered into force and its provisions are to be given effect in India.
The Central Government directs that all provisions of the Agreement between India and Poland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income shall be given effect to in India; the Agreement applies to persons who are residents of one or both Contracting States.
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