https://www.taxtmi.com/notifications?id=142484 Treaty allocates taxing rights between India and Australia, applies to residents and specified taxes, defines residence and a comprehensive permanent establishment concept, and prescribes arm's length attribution of profits. It sets source state withholding limits for dividends, interest and royalties, provides residence state tax credits and special rules for certain Indian exemptions, and establishes a mutual agreement procedure and exchange of information framework to resolve disputes and prevent tax evasion. en-us Wed, 22 Jan 1992 00:00:00 +0530 Fri, 03 Jan 2025 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142484 Treaty allocates taxing rights between India and Australia, applies to residents and specified taxes, defines residence and a comprehensive permanent establishment concept, and prescribes arm's length attribution of profits. It sets source state withholding limits for dividends, interest and royalties, provides residence state tax credits and special rules for certain Indian exemptions, and establishes a mutual agreement procedure and exchange of information framework to resolve disputes and prevent tax evasion. Notifications Income Tax Wed, 22 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142484