https://www.taxtmi.com/acts?id=5200 Notification directs that the Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital shall be given effect in the Union of India, following the Agreement's entry into force. Article 1 specifies the personal scope, stating the Agreement applies to persons who are residents of one or both Contracting States, establishing residence as the criterion for treaty applicability. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 23 Aug 2024 15:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5200 Notification directs that the Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital shall be given effect in the Union of India, following the Agreement's entry into force. Article 1 specifies the personal scope, stating the Agreement applies to persons who are residents of one or both Contracting States, establishing residence as the criterion for treaty applicability. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5200