Agreement and Protocol between the Republic of India and the State of Qatar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. - 154/2025 - Income Tax

Bilateral tax agreement to avoid double taxation and prevent fiscal evasion, effective September 2025, including limitation-on-benefits and information-exchange provisions

An agreement and protocol between two Contracting States provides rules for avoidance of double taxation and prevention of fiscal evasion on taxes on income, entering into force in September 2025 and applying to income arising from the first day of the fiscal year following entry into force. It defines residents, taxes covered, permanent establishment, and allocation rules for business profits, dividends, interest, royalties, capital gains, employment income, pensions and specific exemptions. It includes provisions on non-discrimination, exchange of information, mutual agreement procedure, assistance in collection, a limitation-on-benefits rule, and termination and entry-into-force procedures.