Agreement for avoidance of double taxation with Mauritius--Clarification regarding

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Full Text of the Document

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....o taxes of income and capital gains was entered into between the Government of India and the Government of Mauritius and was notified on 6th December, 1983 (see [1994] 146 ITR (St.) 214). In respect of India, the Convention applies from the assessment year 1983-84 and onwards. 2. Article 13 of the Convention deals with taxation of capital gains and it has five paragraphs. The first paragraph gi....