https://www.taxtmi.com/acts?id=5743 Notification No. 9753 directs that the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income and on capital has entered into force and shall be given effect under section 90 of the Income-tax Act, 1961. Article 1 defines the personal scope: the Convention applies to persons who are residents of one or both Contracting States, establishing residency as the eligibility criterion for the treaty's provisions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 26 Nov 2024 14:05:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5743 Notification No. 9753 directs that the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income and on capital has entered into force and shall be given effect under section 90 of the Income-tax Act, 1961. Article 1 defines the personal scope: the Convention applies to persons who are residents of one or both Contracting States, establishing residency as the eligibility criterion for the treaty's provisions. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5743