Double taxation treaty applies to residents, implemented through domestic tax law to give the convention effect. The Convention for the avoidance of double taxation and prevention of fiscal evasion between India and Trinidad and Tobago is given effect in India under section 90 of the Income-Tax Act; it entered into force after completion of the Contracting States' notification procedures and its provisions are to be applied in the Union of India. Article 1 prescribes that the Convention applies to persons who are residents of one or both Contracting States, making residency the operative criterion for treaty coverage.
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 treaty applies to residents, implemented through domestic tax law to give the convention effect.
The Convention for the avoidance of double taxation and prevention of fiscal evasion between India and Trinidad and Tobago is given effect in India under section 90 of the Income-Tax Act; it entered into force after completion of the Contracting States' notification procedures and its provisions are to be applied in the Union of India. Article 1 prescribes that the Convention applies to persons who are residents of one or both Contracting States, making residency the operative criterion for treaty coverage.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
