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        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.

        <h1>Tax exemption on interest income for designated governmental financial institutions under India Qatar DTAA effective from 29 April 2018.</h1> The Central Government has notified that a mutual agreement reached by exchange of letters under the India Qatar DTAA implements clause (ii) of paragraph 3 concerning interest, granting tax exemption on interest income derived and beneficially owned by specified governmental financial institutions; the exemption attaches to the listed institutions (India: Export Import Bank of India, Life Insurance Corporation of India; Qatar: Qatar Investment Authority, Qatar Holding LLC) and is effective from 29th April, 2018.

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