Double Taxation Avoidance Agreement between the Governments of India and Malaysia.

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.... Attention is invited to Article 18(3) of the Double Taxation Avoidance Agreement between the Governments of India and Malaysia which reads as under :- " Any pension paid by the Government of one of....

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....t be subjected to tax in India as the Article provides for its taxation only in the country of source i.e. Malaysia. However, the correct view is that since the word used in the Article is "may" and n....