https://www.taxtmi.com/notifications?id=22189 Convention allocates taxing rights between India and Sri Lanka to avoid double taxation and prevent fiscal evasion for taxes on income and capital, applying to residents of one or both States and specified taxes. It defines residence and permanent establishment (including inclusions/exclusions and time thresholds), prescribes source state taxation rules for business profits attributable to a PE, sets withholding ceilings for dividends, interest and royalties with exceptions, allocates capital gains taxation by type, and provides relief by foreign tax credit, non discrimination, mutual agreement procedures and exchange of information safeguards. en-us Tue, 19 Apr 1983 00:00:00 +0530 Tue, 10 Dec 2024 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=22189 Convention allocates taxing rights between India and Sri Lanka to avoid double taxation and prevent fiscal evasion for taxes on income and capital, applying to residents of one or both States and specified taxes. It defines residence and permanent establishment (including inclusions/exclusions and time thresholds), prescribes source state taxation rules for business profits attributable to a PE, sets withholding ceilings for dividends, interest and royalties with exceptions, allocates capital gains taxation by type, and provides relief by foreign tax credit, non discrimination, mutual agreement procedures and exchange of information safeguards. Notifications Income Tax Tue, 19 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/notifications?id=22189