https://www.taxtmi.com/acts?id=37406 India accepts the Principal Purpose Test in Article 7(1) as an interim measure and intends, where possible, to adopt a Limitation on Benefits provision by bilateral negotiation, in addition to or replacing the PPT. India chooses to apply the Simplified LOB under Article 7(6). India notifies lists of existing bilateral treaties it considers to contain provisions corresponding to Article 7(2) and Article 7(14), with specific article and paragraph citations for each listed jurisdiction. en-us Tue, 20 Aug 2019 17:33:37 +0530 Tue, 11 Feb 2025 10:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37406 India accepts the Principal Purpose Test in Article 7(1) as an interim measure and intends, where possible, to adopt a Limitation on Benefits provision by bilateral negotiation, in addition to or replacing the PPT. India chooses to apply the Simplified LOB under Article 7(6). India notifies lists of existing bilateral treaties it considers to contain provisions corresponding to Article 7(2) and Article 7(14), with specific article and paragraph citations for each listed jurisdiction. Act-Rules DTAA Tue, 20 Aug 2019 17:33:37 +0530 https://www.taxtmi.com/acts?id=37406