https://www.taxtmi.com/circulars?id=2915 Certificates of residence issued by Mauritian authorities constitute sufficient evidence of residence and beneficial ownership for applying the Indo-Mauritius DTAC; entities taxable in Mauritius qualify as residents and may claim treaty relief for dividends, and residents of Mauritius should not be taxable in India on capital gains from sale of shares under the Convention; the clarification applies to pending proceedings. en-us Thu, 13 Apr 2000 00:00:00 +0530 Fri, 29 Nov 2024 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2915 Certificates of residence issued by Mauritian authorities constitute sufficient evidence of residence and beneficial ownership for applying the Indo-Mauritius DTAC; entities taxable in Mauritius qualify as residents and may claim treaty relief for dividends, and residents of Mauritius should not be taxable in India on capital gains from sale of shares under the Convention; the clarification applies to pending proceedings. Circulars Income Tax Thu, 13 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2915