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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>India-Vietnam Agreement to Avoid Double Taxation and Prevent Fiscal Evasion Effective Since 1995 Under Section 90</h1> The Agreement between the Republic of India and the Socialist Republic of Vietnam, effective from February 2, 1995, aims to avoid double taxation and prevent fiscal evasion concerning income taxes. This Agreement applies to individuals or entities residing in either or both countries. It was formalized following the completion of necessary legal procedures by both nations, as required under Article 29, and is enforced under Section 90 of India's Income-tax Act, 1961. The Agreement ensures that its provisions are applicable within the Union of India, facilitating tax cooperation between the two countries.
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