25 June 2012
DTAA BETWEEN INDIA & BELARUS Agreement For Avoidance Of Double Taxation And Prevention Of Fiscal Evasion With Belarus. Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Republic of Belarus for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on property (capital) shall enter into force on the seventeenth day of July, 1998, in accordance with Article 30 of the said Agreement, thirty days...
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25 June 2012
DTAA BETWEEN INDIA & BANGLADESH Agreement For Avoidance Of Double Taxation And Prevention Of Fiscal Evasion With Bangladesh. Whereas the annexed Convention between the Government of the Republic of India and the Government of the People’s Republic of Bangladesh for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income has come into force on the 27th May, 1992 after the exchange of Instruments of Ratification as required by paragraph 1 of Article 31...
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25 June 2012
DTAA BETWEEN INDIA & AUSTRIA Agreement For Avoidance Of Double Taxation And Prevention Of Fiscal Evasion With Austria. Whereas the annexed Convention between the Government of the Republic of India and the Government of the Republic of Austria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, shall enter into force on 5th September, 2001, thirty days after the exchange of Instrument of Ratification as required by paragraph 2 of Article 28...
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25 June 2012
DTAA BETWEEN INDIA & AUSTRALIA Agreement For Avoidance Of Double Taxation And Prevention Of Fiscal Evasion With Australia. Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), and section 24A of the Companies (Profits) Surtax Act, 1964 (7 of 1964), the Central Government hereby directs that all the provisions of the said Agreement shall be given effect to in the Union of India. Notification : No. GSR 60(E), dated 22-1-1992. ANNEXURE AGREEMEN...
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25 June 2012
DTAA BETWEEN INDIA & ARMENIA Agreement For Avoidance Of Double Taxation And Prevention Of Fiscal Evasion With Armenia. Whereas the annexed Convention between the Government of the Republic of India and the Government of the Republic of the Armenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, has come into force on the 9th day of September, 2004, on date of the later of the notifications by both the Contracting States to each other, un...
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15 June 2012
DOUBLE TAXATION AVOIDANCE AGREEMENTS BY CA A. K. JAIN To finance the welfare and the administrative expenditure, governments around the world impose certain taxes on their subjects. The taxation system helps in collecting revenue besides it also provides direction to the economic growth and also brings economic equilibrium amongst various classes. In any taxation system, the residential status of the taxpayer is of crucial significance. Residential status confirms the jurisdiction and the applic...
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5 June 2012
Views of Anil Kumar Jain CA About sudden Increase in Indian Exports
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