Tax treaty residency: treaty applies to residents of either state to avoid double taxation and prevent fiscal evasion. The Agreement between India and Qatar is a bilateral double taxation instrument applying to persons who are residents of one or both Contracting States, addressing taxes on income to avoid double taxation and prevent fiscal evasion. The notification records mutual completion of domestic procedures to bring the Agreement into force and directs that its provisions be given effect in India under section 90 of the Income-tax Act.
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 residency: treaty applies to residents of either state to avoid double taxation and prevent fiscal evasion.
The Agreement between India and Qatar is a bilateral double taxation instrument applying to persons who are residents of one or both Contracting States, addressing taxes on income to avoid double taxation and prevent fiscal evasion. The notification records mutual completion of domestic procedures to bring the Agreement into force and directs that its provisions be given effect in India under section 90 of the Income-tax Act.
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