Double taxation avoidance implemented: treaty provisions applied domestically to residents of the contracting states under section 90. The Central Government, under section 90 of the Income-tax Act, 1961, directed that the India-Sudan Agreement to avoid double taxation and prevent fiscal evasion, which entered into force on 15 April 2004, shall be given effect to in India. Article 1 provides that the Agreement applies to persons who are residents of one or both Contracting States, thereby defining the treaty's scope to resident taxpayers.
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 implemented: treaty provisions applied domestically to residents of the contracting states under section 90.
The Central Government, under section 90 of the Income-tax Act, 1961, directed that the India-Sudan Agreement to avoid double taxation and prevent fiscal evasion, which entered into force on 15 April 2004, shall be given effect to in India. Article 1 provides that the Agreement applies to persons who are residents of one or both Contracting States, thereby defining the treaty's scope to resident taxpayers.
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