https://www.taxtmi.com/acts?id=22105 Residual provisions preserve each Contracting State's domestic laws for assessment and taxation of income except where the Agreement expressly provides otherwise, so that the DTAA only displaces national assessment and taxation rules when the treaty text explicitly does so. en-us Thu, 15 Sep 2016 11:14:12 +0530 Fri, 31 Jan 2025 12:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22105 Residual provisions preserve each Contracting State's domestic laws for assessment and taxation of income except where the Agreement expressly provides otherwise, so that the DTAA only displaces national assessment and taxation rules when the treaty text explicitly does so. Act-Rules DTAA Thu, 15 Sep 2016 11:14:12 +0530 https://www.taxtmi.com/acts?id=22105