https://www.taxtmi.com/notifications?id=142569 The Central Government, exercising powers under section 90 of the Income-tax Act, 1961, directs that the Agreement between India and Singapore for the avoidance of double taxation and the prevention of fiscal evasion be given effect in India. The Agreement defines scope, residency, and definitions; allocates taxing rights for business profits (linked to a permanent establishment), immovable property, shipping and air transport; limits withholding on dividends, interest, royalties and technical fees; sets rules on personal services, capital gains and non discrimination; and establishes mutual agreement, information exchange and entry into force provisions. en-us Mon, 08 Aug 1994 00:00:00 +0530 Wed, 01 Jan 2025 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142569 The Central Government, exercising powers under section 90 of the Income-tax Act, 1961, directs that the Agreement between India and Singapore for the avoidance of double taxation and the prevention of fiscal evasion be given effect in India. The Agreement defines scope, residency, and definitions; allocates taxing rights for business profits (linked to a permanent establishment), immovable property, shipping and air transport; limits withholding on dividends, interest, royalties and technical fees; sets rules on personal services, capital gains and non discrimination; and establishes mutual agreement, information exchange and entry into force provisions. Notifications Income Tax Mon, 08 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142569