https://www.taxtmi.com/acts?id=6015 The Central Government has directed that the Agreement for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income be given effect under section 90 of the Income-tax Act, integrating treaty provisions into domestic law. The Agreement's personal scope extends to persons who are residents of one or both Contracting States, making residency the defining criterion for entitlement to treaty benefits and obligations. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 23 Dec 2024 12:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6015 The Central Government has directed that the Agreement for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income be given effect under section 90 of the Income-tax Act, integrating treaty provisions into domestic law. The Agreement's personal scope extends to persons who are residents of one or both Contracting States, making residency the defining criterion for entitlement to treaty benefits and obligations. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6015