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of <h1>India-Iran Agreement to Prevent Double Taxation and Fiscal Evasion on Income Taxes Effective from September 29, 2020.</h1> The agreement between the governments of India and Iran aims to prevent double taxation and fiscal evasion concerning income taxes. Signed on February 17, 2018, and effective from September 29, 2020, the agreement outlines the taxation rights of each country over various income categories, including business profits, dividends, interest, royalties, and capital gains. It includes provisions for the elimination of double taxation through tax credits and mutual agreements on tax disputes. The agreement also addresses non-discrimination, exchange of information, and mutual assistance in tax matters, ensuring equitable treatment of residents and businesses in both countries.
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