DTAA

Countrywise Withholding tax rates / Chart as per DTAA

Income Tax - Country wise Withholding tax rate on Dividend (not being covered under Section 115-O), Interest, Royalty and Fee for Technical Services as updated with amendment carried out by Finance Act, 2018...

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Scope of “business connection” with modified PE Rule as per MLI

Income Tax - The OECD under BEPS Action Plan 7 reviewed the definition of 'PE' with a view to preventing avoidance of payment of tax by circumventing the existing PE definition by way of commissionaire arrangements or fragmentation of business activities. ...

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How NRIs can avoid Double Taxation?

Income Tax - To avoid paying tax on same income twice, one can use the provisions of the Double Taxation Avoidance Agreement (DTAA), a tax treaty India has signed with many countries....

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Withdraw proposed amendments to Section 90 & 90A: ICAI

Income Tax - The Finance Bill 2017 proposes to amend sections 90 and 90A of the Act, to provide that where any 'term' used in an agreement entered into under sub-section (1) of Section 90 and 90A of the Act, is defined under the said agreement,...

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Budget 2017: Interpretation of ‘terms’ used in agreement entered U/s. 90 and 90A

Income Tax - Under the existing provisions of Section 90 of the Act, power has been conferred upon the Central Government to enter into agreement with the Government of any country outside India for granting relief in respect of income on which income-tax has been paid both under the said Act and income-tax Act in that foreign country...

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Cabinet approves signing & ratifying agreement with Brunei Darussalam for exchange of information

Income Tax - Cabinet approves signing and ratification of Agreement between India and Brunei Darussalam for the Exchange of Information and Assistance in Collection with respect to Taxes ...

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India and Kazakhstan sign Protocol to amend DTAC

Income Tax - The Protocol provides internationally accepted standards for effective exchange of information on tax matters. Further, the information received from Kazakhstan for tax purposes can be shared with other law enforcement agencies with the authorisation of the competent authority of Kazakhstan and vice versa....

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Cabinet approves revision of DTAA between India and Qatar

Income Tax - Cabinet approves revision of the Agreement between India and Qatar for the avoidance of double taxationand for the prevention of fiscal evasion with respect to taxes on income The Union Cabinet chaired by Prime Minister Shri Narendra Modi has given its approval for revision of the Agreement betweenIndia and Qatar for the avoidance of doub...

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India & Hong Kong sign Double Taxation Avoidance Agreement

Income Tax - On 19.03.2018, Government of India and the Hong Kong Special Administrative Region (HKSAR) of People’s Republic of China have signed an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income....

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Cabinet approves DTAA between India and Iran

Income Tax - Cabinet approves Agreement for the Avoidance of Double Taxation and Prevention of Fiscal Evasion between India and Iran The Union Cabinet, chaired by Prime Minister Shri Narendra Modi has approved an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income between India and Iran. ...

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Mitusubishi TDS Case: Delhi HC Refers matter to Chief Justice due to difference of opinion

CIT Vs. Mitsubishi Corporation India P. Ltd. (Delhi High Court) - CIT Vs. Mitsubishi Corporation India P. Ltd. (Delhi High Court) Due to difference of opinion on below issues  between Justices S Muralidhar and Prathiba M Singh, Delhi High Court, has referred the Mitusubishi’s TDS case to Chief Justice for appropriate orders:- (i) Whether the ITAT fell into erro...

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No Taxability under Income Tax Provisions if no tax under respective DTAA

DCIT Vs. Ford India Limited (ITAT Chennai) - Recently, in DCIT vs. Ford India Limited & vice-versa[I.T.A. Nos. 673 and 840 /Chny/2015 and I.T.A. Nos. 748 and 749 /Chny/2015, A.Y. 2011-12 and 2012-13, decided on 31.01.2017], one of the question raised before ITAT, Chennai was whether CIT(A) erred in deleting the tax...

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No Tax on Capital Gain earned by Singapore-Company on Sale of Debt Instrument in India under Article 13(4) of DTAA

Citicorp Investment Bank Vs DCIT (International Taxation) (ITAT Mumbai) - The ITAT Mumbai in Citicorp Investment Bank (Singapore) Ltd v. DCIT, held that the sale consideration received by a Singapore based Company on sale of debt instrument is not taxable as capital gain under the Income Tax Act in view of article 13(4) of the India-Singapore Double Taxation Avoidance Agr...

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Use of facility does not amount to technical services

Director of Income Tax (IT)-I Vs A.P. Moller Marsk A S (Supreme Court of India) - Freight income from operation of ships in international waters is not chargeable to tax under Indo-Danish DTAA; Use of facility does not amount to technical services, as technical services denote services catering to the special needs of the person using them and not a facility provided to all....

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Interplay between Article 9 of India Netherlands DTAA & Transfer Pricing law

Shell Global Solutions International BV Vs DDIT (ITAT Ahmedabad) - These appeals raise an interesting issue with respect to interplay of Article 9 of India Netherlands Double Taxation Avoidance Agreement and TP adjustments under domestic TP law....

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CBDT notifies protocol amending India-Armenia DTAA

Notification No. 30/2018-Income Tax - (05/07/2018) - Whereas, the Protocol, amending the Convention between the Government of the Republic of India and the Government of the Republic of Armenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income which was signed at New Delhi on the 31st October, 2...

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Protocol to amend India-Kuwait DTAA notified

Notification No. S.O. 1823(E)-Income tax - (04/05/2018) - S.O. 1823(E).—Whereas the Protocol amending the Agreement between the Government of the Republic of India and the Government of the State of Kuwait for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income which was signed at New Delhi on 15th June, ...

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CBDT notifies revised DTAC between India and Kazakhstan

Notification No. 20/2018-Income Tax - (12/04/2018) - S.O. 1589(E).—Whereas the Protocol, amending the Convention between the Government of the Republic of India and the Government of the Republic of Kazakhstan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital with Protocol signed...

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​Revised DTAA between India and Kenya notified

Notification No. 11/2018-Income Tax - (19/02/2018) - The Double Taxation Avoidance Agreement (DTAA) between India and Kenya was signed and notified in 1985. Subsequently, the DTAA was renegotiated and a revised DTAA was signed between both countries on 11th July, 2016. The revised DTAA has been notified in the Official Gazette on 19th February, 2018....

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India-Brazil DTAA amended WEF 6th day of August, 2017

S.O. 93(E). - (04/01/2018) - Central Government hereby notifies that all the provisions of amending Protocol entered into between India and Brazil shall have effect in the Union of India with effect from the 6th day of August, 2017....

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Recent Posts in "DTAA"

CBDT notifies protocol amending India-Armenia DTAA

Notification No. 30/2018-Income Tax (05/07/2018)

Whereas, the Protocol, amending the Convention between the Government of the Republic of India and the Government of the Republic of Armenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income which was signed at New Delhi on the 31st October, 2003, has been signed at New Delhi on the...

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Cabinet approves signing & ratifying agreement with Brunei Darussalam for exchange of information

Cabinet approves signing and ratification of Agreement between India and Brunei Darussalam for the Exchange of Information and Assistance in Collection with respect to Taxes ...

Read More
Posted Under: Income Tax |

Countrywise Withholding tax rates / Chart as per DTAA

Country wise Withholding tax rate on Dividend (not being covered under Section 115-O), Interest, Royalty and Fee for Technical Services as updated with amendment carried out by Finance Act, 2018...

Read More
Posted Under: Income Tax |

Protocol to amend India-Kuwait DTAA notified

Notification No. S.O. 1823(E)-Income tax (04/05/2018)

S.O. 1823(E).—Whereas the Protocol amending the Agreement between the Government of the Republic of India and the Government of the State of Kuwait for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income which was signed at New Delhi on 15th June, 2006 has been signed at Kuwait on the 15...

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India and Kazakhstan sign Protocol to amend DTAC

The Protocol provides internationally accepted standards for effective exchange of information on tax matters. Further, the information received from Kazakhstan for tax purposes can be shared with other law enforcement agencies with the authorisation of the competent authority of Kazakhstan and vice versa....

Read More
Posted Under: Income Tax |

CBDT notifies revised DTAC between India and Kazakhstan

Notification No. 20/2018-Income Tax (12/04/2018)

S.O. 1589(E).—Whereas the Protocol, amending the Convention between the Government of the Republic of India and the Government of the Republic of Kazakhstan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital with Protocol signed at New Delhi, India on the 9th December...

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Cabinet approves revision of DTAA between India and Qatar

Cabinet approves revision of the Agreement between India and Qatar for the avoidance of double taxationand for the prevention of fiscal evasion with respect to taxes on income The Union Cabinet chaired by Prime Minister Shri Narendra Modi has given its approval for revision of the Agreement betweenIndia and Qatar for the avoidance of doub...

Read More
Posted Under: Income Tax |

India & Hong Kong sign Double Taxation Avoidance Agreement

On 19.03.2018, Government of India and the Hong Kong Special Administrative Region (HKSAR) of People’s Republic of China have signed an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income....

Read More
Posted Under: Income Tax |

Cabinet approves DTAA between India and Iran

Cabinet approves Agreement for the Avoidance of Double Taxation and Prevention of Fiscal Evasion between India and Iran The Union Cabinet, chaired by Prime Minister Shri Narendra Modi has approved an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income between India and Iran. ...

Read More
Posted Under: Income Tax |

​Revised DTAA between India and Kenya notified

Notification No. 11/2018-Income Tax (19/02/2018)

The Double Taxation Avoidance Agreement (DTAA) between India and Kenya was signed and notified in 1985. Subsequently, the DTAA was renegotiated and a revised DTAA was signed between both countries on 11th July, 2016. The revised DTAA has been notified in the Official Gazette on 19th February, 2018....

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