https://www.taxtmi.com/acts?id=37629 Article 4 establishes residual provisions under the DTAA: domestic laws of each Contracting State remain the governing rules for assessment and taxation of income except where the Agreement contains an express contrary provision, preserving the operation of existing statutes unless the treaty specifically modifies or displaces them. en-us Thu, 19 Sep 2019 11:56:17 +0530 Fri, 31 Jan 2025 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37629 Article 4 establishes residual provisions under the DTAA: domestic laws of each Contracting State remain the governing rules for assessment and taxation of income except where the Agreement contains an express contrary provision, preserving the operation of existing statutes unless the treaty specifically modifies or displaces them. Act-Rules DTAA Thu, 19 Sep 2019 11:56:17 +0530 https://www.taxtmi.com/acts?id=37629