Double taxation avoidance: India-Russia tax treaty given domestic effect and applies to persons resident in one or both States. The notification directs that the India-Russia agreement for the avoidance of double taxation on income be given effect in India under the Income-tax Act after reciprocal completion of each State's internal procedures; Article 1 defines the treaty's personal scope as applying to persons who are residents of one or both Contracting States, establishing the residency threshold for treaty entitlement.
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: India-Russia tax treaty given domestic effect and applies to persons resident in one or both States.
The notification directs that the India-Russia agreement for the avoidance of double taxation on income be given effect in India under the Income-tax Act after reciprocal completion of each State's internal procedures; Article 1 defines the treaty's personal scope as applying to persons who are residents of one or both Contracting States, establishing the residency threshold for treaty entitlement.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
