https://www.taxtmi.com/acts?id=4990 The Convention's personal scope is residence-based: it applies to persons who are residents of one or both Contracting States and serves to avoid double taxation and prevent fiscal evasion with respect to taxes on income, implemented domestically in India by executive direction under applicable tax laws. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Mar 2009 11:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4990 The Convention's personal scope is residence-based: it applies to persons who are residents of one or both Contracting States and serves to avoid double taxation and prevent fiscal evasion with respect to taxes on income, implemented domestically in India by executive direction under applicable tax laws. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4990