Double taxation avoidance agreement: India and Japan

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Full Text of the Document

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....been signed in New Delhi on March 7, 1989. This will replace the existing Agreement entered into in 1960. Shri G. N. Gupta, Chairman, Central Board of Direct Taxes, Ministry of Finance signed the Convention on behalf of India and Mr. Eijiro Noda, Japanese Ambassador, signed on behalf of Japan. 2. The new Convention lays greater emphasis on the principle of source taxation. Under the new Conventio....