https://www.taxtmi.com/notifications?id=5259 Amendment replaces clause (b) of paragraph 1 of Article 15 to treat a recipient as present in the other State when present for an aggregate period exceeding one hundred and eighty-three days in the relevant previous year (India) or calendar year (Philippines). The change was agreed by the competent authorities and takes effect from publication of the notification in the Official Gazette, enacted under the Central Government's powers under the income-tax statute. en-us Wed, 02 Feb 2005 00:00:00 +0530 Sat, 14 Dec 2024 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=5259 Amendment replaces clause (b) of paragraph 1 of Article 15 to treat a recipient as present in the other State when present for an aggregate period exceeding one hundred and eighty-three days in the relevant previous year (India) or calendar year (Philippines). The change was agreed by the competent authorities and takes effect from publication of the notification in the Official Gazette, enacted under the Central Government's powers under the income-tax statute. Notifications Income Tax Wed, 02 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/notifications?id=5259