Taxes covered under DTAA: scope includes specified UK taxes and Indian income-tax; applies to similar successor taxes. The Convention covers specified direct taxes: in the United Kingdom the income tax, corporation tax, capital gains tax and petroleum revenue tax (together United Kingdom tax), and in India the income-tax including any surcharge (Indian tax). It further applies to identical or substantially similar taxes enacted later by either Contracting State, and requires competent authorities to notify each other of substantial changes in taxation laws.
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 covered under DTAA: scope includes specified UK taxes and Indian income-tax; applies to similar successor taxes.
The Convention covers specified direct taxes: in the United Kingdom the income tax, corporation tax, capital gains tax and petroleum revenue tax (together United Kingdom tax), and in India the income-tax including any surcharge (Indian tax). It further applies to identical or substantially similar taxes enacted later by either Contracting State, and requires competent authorities to notify each other of substantial changes in taxation laws.
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