https://www.taxtmi.com/acts?id=19046 Article 1 sets the residence-based scope: the Convention applies to persons who are residents of one or both Contracting States. The Central Government directs that all provisions of the Convention be given effect in India under the Income-tax Act and relevant surtax legislation after mutual notification of procedural completion. en-us Tue, 02 Dec 2014 13:09:22 +0530 Tue, 02 Dec 2014 13:09:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19046 Article 1 sets the residence-based scope: the Convention applies to persons who are residents of one or both Contracting States. The Central Government directs that all provisions of the Convention be given effect in India under the Income-tax Act and relevant surtax legislation after mutual notification of procedural completion. Act-Rules DTAA Tue, 02 Dec 2014 13:09:22 +0530 https://www.taxtmi.com/acts?id=19046