Double taxation avoidance: India-Singapore tax treaty sets residency, permanent establishment rules and withholding limits. The Central Government, exercising powers under section 90 of the Income-tax Act, 1961, directs that the Agreement between India and Singapore for the avoidance of double taxation and the prevention of fiscal evasion be given effect in India. The Agreement defines scope, residency, and definitions; allocates taxing rights for business profits (linked to a permanent establishment), immovable property, shipping and air transport; limits withholding on dividends, interest, royalties and technical fees; sets rules on personal services, capital gains and non discrimination; and establishes mutual agreement, information exchange and entry into force provisions.