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

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Full Text of the Document

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....d 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 gives the right of taxation of capital gains on th....