Amendment and Implementation of Agreements between India and the Russian Federation under Section 90 of the Income-tax Act, 1961 - 9155 - Income Tax Act, 1961
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Tax treaty succession: Russia succeeds to USSR bilateral tax and shipping agreements, with India recognizing continuity and directing implementation. Central Government directs domestic implementation of specified bilateral instruments by recognizing the Russian Federation as successor to the USSR, construing references to 'USSR' or equivalent terms in those instruments as references to the 'Russian Federation,' and giving effect to all provisions of the listed Merchant Shipping agreement and the Agreement for the Avoidance of Double Taxation within India.
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.
Tax treaty succession: Russia succeeds to USSR bilateral tax and shipping agreements, with India recognizing continuity and directing implementation.
Central Government directs domestic implementation of specified bilateral instruments by recognizing the Russian Federation as successor to the USSR, construing references to "USSR" or equivalent terms in those instruments as references to the "Russian Federation," and giving effect to all provisions of the listed Merchant Shipping agreement and the Agreement for the Avoidance of Double Taxation within India.
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