https://www.taxtmi.com/acts?id=6074 The treaty creates a bilateral framework to avoid double taxation and prevent fiscal evasion for taxes on income and capital, and the Central Government has directed that its provisions be given effect in India. Article 1 specifies the personal scope: the Agreement applies to persons who are residents of one or both Contracting States, thereby identifying the taxpayers eligible for the treaty's allocation of taxing rights and relief mechanisms. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Dec 2024 11:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6074 The treaty creates a bilateral framework to avoid double taxation and prevent fiscal evasion for taxes on income and capital, and the Central Government has directed that its provisions be given effect in India. Article 1 specifies the personal scope: the Agreement applies to persons who are residents of one or both Contracting States, thereby identifying the taxpayers eligible for the treaty's allocation of taxing rights and relief mechanisms. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6074