Double tax avoidance agreement with Iceland declared effective in India, implementing tax treaty provisions for residents. The Central Government directed that all provisions of the Agreement and annexed Protocol between India and Iceland for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income shall be given effect in the Union of India; the Agreement applies to persons who are residents of one or both Contracting States and the Protocol is an integral component of the treaty framework.
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Provisions expressly mentioned in the judgment/order text.
Double tax avoidance agreement with Iceland declared effective in India, implementing tax treaty provisions for residents.
The Central Government directed that all provisions of the Agreement and annexed Protocol between India and Iceland for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income shall be given effect in the Union of India; the Agreement applies to persons who are residents of one or both Contracting States and the Protocol is an integral component of the treaty framework.
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