Double Taxation Agreement applies to residents, directing domestic law to give effect to its income tax provisions. The India-Singapore Agreement for avoidance of double taxation and prevention of fiscal evasion applies to persons who are residents of one or both Contracting States and governs taxes on income; the Central Government, under section 90 of the Income-tax Act, directs that the Agreement's provisions be given effect in India following mutual completion of internal procedures.
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 Agreement applies to residents, directing domestic law to give effect to its income tax provisions.
The India-Singapore Agreement for avoidance of double taxation and prevention of fiscal evasion applies to persons who are residents of one or both Contracting States and governs taxes on income; the Central Government, under section 90 of the Income-tax Act, directs that the Agreement's provisions be given effect in India following mutual completion of internal procedures.
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