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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>India-Bangladesh Double Taxation Agreement Amended: Changes to Articles 21 & 28 Effective June 13, 2013.</h1> The notification announces the amendment of the Double Taxation Agreement between India and Bangladesh, effective from June 13, 2013. The Protocol modifies the Convention signed in 1991, specifically revising Articles 21 and 28. Article 21 exempts students from tax on certain income sources in the host country, limited to a maximum of six years. Article 28 facilitates the exchange of tax-related information between the two countries, ensuring confidentiality and restricting disclosure. The Protocol becomes effective upon mutual notification of domestic procedural completion, with the English text prevailing in case of interpretation discrepancies.
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