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of <h1>India-Japan Treaty to Avoid Double Taxation & Prevent Tax Evasion, Effective Since 1989, Promotes Economic Development.</h1> The Convention between the Republic of India and Japan, effective from December 29, 1989, aims to avoid double taxation and prevent fiscal evasion concerning income taxes. It applies to residents of both countries and includes provisions on various tax matters, such as income from immovable property, business profits, dividends, interest, royalties, and capital gains. The agreement outlines the taxation rights of each country, establishes methods to eliminate double taxation, and ensures non-discriminatory tax treatment. It also includes specific measures to promote economic development in India and allows for exchange of information between the two governments to prevent tax evasion.
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