Double Tax Avoidance Agreement between India and Botswana applies in India and covers residents of one or both states. Directive under section 90 gives domestic effect to the India-Botswana Agreement for avoidance of double taxation and prevention of fiscal evasion, ... Summary
Double Tax Avoidance Agreement between India and Botswana applies in India and covers residents of one or both states.
Directive under section 90 gives domestic effect to the India-Botswana Agreement for avoidance of double taxation and prevention of fiscal evasion, directing application of the Agreement's provisions in India from the specified fiscal implementation date and enabling treaty relief mechanisms to be invoked under Indian law.
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