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 ... Summary
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.
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