https://www.taxtmi.com/notifications?id=135274 The Protocol directs that New Zealand's competent authority may, after consulting India's competent authority, decline to treat certain India source income as having borne Indian tax under paragraph 3 of Article 23 where deeming would be inappropriate, considering arrangements to exploit the rule, benefits to non residents, prevention of fraud or tax avoidance, and other relevant matters including submissions from the concerned New Zealand resident. The Protocol enters into force upon reciprocal notification that domestic entry into force requirements are met and applies to income from the first day of the month following its entry into force. en-us Wed, 05 Mar 1997 00:00:00 +0530 Thu, 12 Dec 2024 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135274 The Protocol directs that New Zealand's competent authority may, after consulting India's competent authority, decline to treat certain India source income as having borne Indian tax under paragraph 3 of Article 23 where deeming would be inappropriate, considering arrangements to exploit the rule, benefits to non residents, prevention of fraud or tax avoidance, and other relevant matters including submissions from the concerned New Zealand resident. The Protocol enters into force upon reciprocal notification that domestic entry into force requirements are met and applies to income from the first day of the month following its entry into force. Notifications Income Tax Wed, 05 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135274