https://www.taxtmi.com/acts?id=6277 An agreement between India and Vietnam creates a double taxation avoidance framework; the Central Government has directed that the Agreement's provisions be given effect in India by notification after both States completed required internal procedures. Article 1 defines the personal scope: the Treaty applies to persons who are residents of one or both Contracting States, thereby identifying the class of taxpayers eligible for treaty relief. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 23 Nov 2024 11:17:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6277 An agreement between India and Vietnam creates a double taxation avoidance framework; the Central Government has directed that the Agreement's provisions be given effect in India by notification after both States completed required internal procedures. Article 1 defines the personal scope: the Treaty applies to persons who are residents of one or both Contracting States, thereby identifying the class of taxpayers eligible for treaty relief. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6277