https://www.taxtmi.com/notifications?id=14690 Notification implements the Agreement and Protocol under Section 90, applying treaty provisions from the fiscal year following entry into force; it identifies covered taxes, extends to substantially similar future taxes, and requires mutual notification of major tax-law changes. The treaty allocates taxing rights by income category, defines residency and permanent establishment rules and thresholds, limits source-state withholding on dividends, interest and royalties subject to effective-connection exceptions, and prescribes relief by residence-state tax credit. It establishes a mutual agreement procedure, an exchange of information regime with confidentiality safeguards, a limitation-of-benefits rule, and procedures for entry into force and termination. en-us Mon, 30 Mar 2009 00:00:00 +0530 Mon, 30 Dec 2024 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=14690 Notification implements the Agreement and Protocol under Section 90, applying treaty provisions from the fiscal year following entry into force; it identifies covered taxes, extends to substantially similar future taxes, and requires mutual notification of major tax-law changes. The treaty allocates taxing rights by income category, defines residency and permanent establishment rules and thresholds, limits source-state withholding on dividends, interest and royalties subject to effective-connection exceptions, and prescribes relief by residence-state tax credit. It establishes a mutual agreement procedure, an exchange of information regime with confidentiality safeguards, a limitation-of-benefits rule, and procedures for entry into force and termination. Notifications Income Tax Mon, 30 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/notifications?id=14690