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 ... Summary
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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