https://www.taxtmi.com/notifications?id=22352 The treaty allocates taxing rights so business profits are taxable in the other state only if a permanent establishment exists; exempts international aircraft profits and provides specified source exemptions and limits for shipping profits; subjects dividends, interest, royalties and technical fees to concessional source rates; prescribes that India will relieve double taxation by the credit method while the other state will eliminate double taxation under its law taking into account taxes paid or spared in India; entry into force follows completion of domestic formalities. en-us Sun, 20 Nov 1988 00:00:00 +0530 Thu, 26 Nov 2009 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=22352 The treaty allocates taxing rights so business profits are taxable in the other state only if a permanent establishment exists; exempts international aircraft profits and provides specified source exemptions and limits for shipping profits; subjects dividends, interest, royalties and technical fees to concessional source rates; prescribes that India will relieve double taxation by the credit method while the other state will eliminate double taxation under its law taking into account taxes paid or spared in India; entry into force follows completion of domestic formalities. Notifications Income Tax Sun, 20 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/notifications?id=22352