Taxes on income: DTAA coverage extends to specified income taxes and similar future taxes with mutual notification. The Agreement applies to taxes on income imposed by a Contracting State or its political sub divisions, covering taxes on total income or elements of income including gains from alienation and taxes on wages. It lists covered taxes: in India the income tax including any surcharge; in Sudan, business profit tax, rental income tax, personal income tax on wages and salaries, and capital gains tax. The Agreement also extends to identical or substantially similar taxes enacted after signature, and requires competent authorities to notify each other of significant tax law changes.
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.
Taxes on income: DTAA coverage extends to specified income taxes and similar future taxes with mutual notification.
The Agreement applies to taxes on income imposed by a Contracting State or its political sub divisions, covering taxes on total income or elements of income including gains from alienation and taxes on wages. It lists covered taxes: in India the income tax including any surcharge; in Sudan, business profit tax, rental income tax, personal income tax on wages and salaries, and capital gains tax. The Agreement also extends to identical or substantially similar taxes enacted after signature, and requires competent authorities to notify each other of significant tax law changes.
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