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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Chapter IX DOUBLE TAXATION RELIEF This
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Section 90 - Agreement with foreign countries or specified territories - Income-tax Act, 1961

Extract

..... at country or specified territory, as the case may be, 15[without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in the said agreement for the indirect benefit to residents of any other country or territory),] or (c) for exchange of information for the prevention of evasion or avoidance of income-tax chargeable under this Act or under the corresponding law in force in that country or specified territory, as the case may be, or investigation of cases of such evasion or avoidance, or (d) for recovery of income-tax under this Act and under the corresponding law in force in that country or specified territory, as the .....

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Section 90 - Agreement with foreign countries or specified territories - Income-tax Act, 1961

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..... he assessee referred to in sub-section (4) shall also provide such other documents and information, as may be prescribed.] Explanation 1.- For the removal of doubts, it is hereby declared that the charge of tax in respect of a foreign company at a rate higher than the rate at which a domestic company is chargeable, shall not be regarded as less favourable charge or levy of tax in respect of such foreign company. Explanation 2.- For the purposes of this section, "specified territory" means any area outside India which may be notified as such by the Central Government.] 9[Explanation 3.-For the removal of doubts, it is hereby declared that where any term is used in any agreement entered into under sub-section (1) and not defined und .....

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Section 90 - Agreement with foreign countries or specified territories - Income-tax Act, 1961

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..... ividends on preference shares) payable out of its income in India" omitted by the Finance (No. 2) Act, 2004, w.r.e.f. 1-4-1962. 8. Substituted vide Finance (No.2) Act, 2009, w.e.f. 1-10-2009, before it was read as, "1[Agreement with foreign countries. 90. 2[(1)] The Central Government may enter into an agreement with the Government of any country outside India- 3[(a) for the granting of relief in respect of- (i) income on which have been paid both income-tax under this Act and income-tax in that country; or (ii) income-tax chargeable under this Act and under the corresponding law in force in that country to promote mutual economic relations, trade and investment, or] (b) for the avoidance of double taxation of income under this Ac .....

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Section 90 - Agreement with foreign countries or specified territories - Income-tax Act, 1961

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..... evy of tax in respect of such foreign company 7[***].]” 9. Inserted vide Finance Act, 2012, w.e.f. 01-4-2013. 10. Omitted vide Finance Act 2013, before it was read as “(2A) Notwithstanding anything contained in sub-section (2), the provisions of Chapter X-A of the Act shall apply to the assessee, even if such provisions are not beneficial to him”. 11. Inserted vide Finance Act 2013, w.e.f. 1st day of April, 2016. 12. Substituted vide Finance Act 2013, w.e.f. April 1, 2013, before it was read as; “a certificate, containing such particulars as may be prescribed, of his being a resident” 13. Inserted vide Finance Act 2013, w.e.f. April 1, 2013. 14. Inserted vide THE FINANCE ACT, 2017 w.e.f. 1st day of April, 2018 .....

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Section 90 - Agreement with foreign countries or specified territories - Income-tax Act, 1961

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  1. Notification No. 22/2020 - Dated: 24-4-2020 - Agreement 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...
  2. Notification No. 14/2020 - Dated: 4-3-2020 - Govt. notifies Brunei Darussalam for the Exchange of Information and Assistance in Collection with Respect of Taxes.
  3. Notification No. 84/2019 - Dated: 22-10-2019 - Agreement between the Government of the Republic of India and the Government of the Kingdom of Morocco for the avoidance of double taxation and the prevention of fiscal evasion with respect to...
  4. Notification No. 96/2019 - Dated: 24-10-2016 - Agreement between the Government of the Republic of India and the Republic of Korea for the avoidance of double taxation and the prevention of fiscal evasion with respect to...
  5. Notification No. 58/2019 - Dated: 27-8-2019 - Agreement between the Government of the Republic of India and the Kingdom of Spain for the avoidance of double taxation and the prevention of fiscal evasion with respect to...
  6. Notification No. 57/2019 - Dated: 9-8-2019 - Central Government notifies Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting
  7. Notification No. 54/2019 - Dated: 17-7-2019 - Agreement between the Government of the Republic of India and the Government of the People’s Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with...
  8. Notification No. 40/2019 - Dated: 21-5-2019 - Agreement between the Government of the Republic of India and the Republic of the Marshall Islands for the exchange of Information with respect to taxes
  9. Notification No. 89/2018 - Dated: 21-12-2018 - Agreement between the Government of the Republic of India and the Republic of the Hong Kong Special Administrative Region of People’s Republic of China for the avoidance of double taxation and...
  10. Notification No. 43/2018 - Dated: 11-9-2018 - Agreement between the Government of the Republic of India and the Government of the Portuguese Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to...
  11. Notification No. 32/2018 - Dated: 17-7-2018 - Central Government notifies that the provisions of Mutual Agreement through exchange of letters, shall be given effect to in the Union of India with effect from 29th April,...
  12. Notification No. 30/2018 - Dated: 5-7-2018 - Agreement 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...
  13. Notification No. 29/2018 - Dated: 22-6-2018 - Central Government notifies in a case where a foreign company is said to be resident in India on account of its Place of Effective Managemen
  14. Notification No. 21/2018 - Dated: 4-5-2018 - 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...
  15. Notification No. 20/2018 - Dated: 12-4-2018 - Agreement 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...
  16. Notification No. 11/2018 - Dated: 19-2-2018 - Agreement between the Government of the Republic of India and the Government of the Republic of Kenya for the avoidance of double taxation and the prevention of fiscal evasion with respect to...
  17. Notification No. F. No. 500/101/2016 -FT&TR–V - S.O. 93(E) - Dated: 4-1-2018 - Agreement between the Government of the Republic of India and the Government of the Federative Republic of Brazil for the avoidance of double taxation and the...
  18. Notification No. 93/2017 - Dated: 2-11-2017 - Agreement between the Government of the Republic of India and the Government of the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with...
  19. Notification No. 90/2017 - Dated: 27-10-2017 - Agreement between the Government of the Republic of India and the Government of the Republic of Slovenia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect...
  20. Notification No. 82/2017 - Dated: 30-8-2017 - Agreement between the Government of the Republic of India and the Government of the Socialist Republic of Viet Nam for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with...
  21. Notification No. 18/2017 - Dated: 23-3-2017 - Agreement between the Government of the Republic of India and the Government of the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect...
  22. Notification No. 10/2017 - Dated: 14-2-2017 - Agreement between the Government of the Republic of India and the State of Israel for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to...
  23. Notification No. 3/2017 - Dated: 10-1-2017 - Agreement between the Government of the Republic of India and the Government of Republic of Cyprus for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to...
  24. Notification No. 102/2016 - Dated: 28-10-2016 - Agreement between the Government of the Republic of India and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to...
  25. Notification No. 76/2016 - Dated: 2-9-2016 - Agreement between the Government of the Republic of India and the Government of Republic of Maldives for the Exchange of Information with respect to taxes
  26. Notification No. 80/2016 - Dated: 8-9-2016 - Agreement between the Government of the Republic of India and the Government of Republic of Seychelles for the Exchange of Information with respect to taxes
  27. Notification No. 77/2016 - Dated: 2-9-2016 - Agreement for Avoidance of Double Taxation of Income Derived From International Air Transport - Republic of Maldives
  28. Notification No. 68/2016 - Dated: 10-8-2016 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Republic of Mauritius
  29. Notification No. 62/2016 - Dated: 21-7-2016 - Agreement between the Government of the Republic of India and the Government of Saint Kitts and Nevis for the exchange of information relating to taxes 21 July 2016
  30. Notification No. 17/2016 - Dated: 16-3-2016 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Republic of Indonesia
  31. Notification No. 2/2016 - Dated: 13-1-2016 - DTAA - Amending the Agreement Republic of India and the Government of the Republic of Belarus
  32. Notification No. 94/2015 - Dated: 21-12-2015 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Macedonia
  33. Notification No. 88/2015 - Dated: 1-12-2015 - Agreement between the Government of the Republic of India and the Government of the Kingdom of Thailand for the Exchange of Information with respect to taxes
  34. Notification No. 77/2015 - Dated: 30-9-2015 - Agreement between the Government of the Republic of India and the Government of the United States of America for the Exchange of Information with respect to taxes
  35. Notification No. 63/2015 - Dated: 12-8-2015 - Agreement between the Government of the Republic of India and the Government of the Republic of San Marino for the Exchange of Information with respect to taxes
  36. Notification No. 45/2015 - Dated: 22-5-2015 - Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for avoidance of double taxation and prevention of fiscal evasion with foreign countries – Denmark...
  37. Notification No. 25/2015 - Dated: 23-3-2015 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - - Czechoslovak Socialist Republic - Clarification on Applicability of Agreement Dated...
  38. Notification No. 24/2015 - Dated: 17-3-2015 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Republic of Croatia
  39. Notification No. 10/2015-FT&TR-II - Dated: 2-2-2015 - Double Taxation Agreement - Amendment of Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with foreign countries – South Africe - Amendment in Notification...
  40. Notification No. 47/2014 - Dated: 24-9-2014 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Poland
  41. Notification No. 44/2014 - Dated: 23-9-2014 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Republic of Colombia
  42. Notification No. 42/2014 - Dated: 5-9-2014 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Royal Government of Bhutan
  43. Notification No. 35/2014 - Dated: 12-8-2014 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Fiji
  44. Notification No. 34/2014 - Dated: 5-8-2014 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Malta
  45. Notification No. 30/2014 - Dated: 6-6-2014 - AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE PRINCIPALITY OF LIECHTENSTEIN FOR THE EXCHANGE OF INFORMATION WITH RESPECT TO TAXES.
  46. Notification No. 23/2014 - Dated: 28-3-2014 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Sri Lanka
  47. Notification No. 13/2014 - Dated: 5-3-2014 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Romania
  48. Notification No. 12/2014 - Dated: 5-3-2014 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Latvia
  49. Notification No. 10/2014 - Dated: 10-2-2014 - U/s 90 of the IT Act, 1961 - Double Taxation Agreement - Amendment of Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with foreign countries - United Kingdom &...
  50. Notification No. 3/2014 - Dated: 7-1-2014 - Agreement between the Government of the Republic of India and the Government of the Belize for the Exchange of Information with respect to taxes
  51. Notification No. 2/2014 - Dated: 7-1-2014 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Albania
  52. Notification No. 74/2013 - Dated: 20-9-2013 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Australia - Amendment in Notification No. GSR 60(E), Dated...
  53. Notification No. 53/2013/500/138/2002-FTD-II - Dated: 5-7-2013 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Oriental Republic of Uruguay
  54. Notification No. 63/2013 - Dated: 14-8-2013 - DOUBLE TAXATION AGREEMENT - AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH FOREIGN COUNTRIES - SWEDEN - AMENDMENT IN NOTIFICATION NO. GSR 705(E), DATED...
  55. Notification No. 44/2013 - Dated: 19-6-2013 - Agreement between the Government of the Republic of India and the Government of the Kingdom of Bahrain for the Exchange of Information with respect to taxes
  56. Notification No. 57/2013 - Dated: 1-8-2013 - Amendment in Rule 21AB and Insertion of Form 10F - Income-tax (11th Amendment) Rules, 2013
  57. Notification No. 50/2013 - Dated: 4-7-2013 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Bangladesh- Amendment in Notification No. GSR 758(E), Dated...
  58. Notification No. 43/2013 - Dated: 12-6-2013 - U/s 90 of the Income Tax Act, 1961 - Double Taxation Agreement - Agreement for Exchange of Information to Taxes with Foreign Countries - Principality of Monaco
  59. Notification No. 22/2013 - Dated: 22-3-2013 - DTAA – AGREEMENT FOR EXCHANGE OF INFORMATION AND ASSISTANCE IN COLLECTION WITH RESPECT TO TAXES WITH FOREIGN COUNTRIES – ARGENTINE
  60. Notification No. 29/2013 - Dated: 12-4-2013 - SECTION 90 OF THE INCOME-TAX ACT, 1961 - DOUBLE TAXATION AGREEMENT - AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH FOREIGN COUNTRIES - UAE - AMENDMENT IN...
  61. Notification No. 28/2013 - Dated: 1-4-2013 - SECTION 90 OF THE INCOME-TAX ACT, 1961 – DOUBLE TAXATION AGREEMENT – AGREEMENT FOR EXCHANGE OF INFORMATION WITH RESPECT TO TAXES WITH FOREIGN COUNTRIES – GIBRALTAR
  62. Notification No. 14/2013 - Dated: 21-2-2013 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Ethiopia
  63. Notification No. 7/2013 - Dated: 29-1-2013 - DTAA - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries - Malaysia
  64. Notification No. 2/2013 - Dated: 14-1-2013 - DTTA - AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH FOREIGN COUNTRIES - NETHERLANDS
  65. Notification No. 54/2012 - Dated: 17-12-2012 - Double taxation agreement - Agreement with foreign countries or specified territories - Notified 'Specified Territory'
  66. Notification No. 49/2012 - Dated: 7-11-2012 - Amendment in DTAA - Agreement for avoidance of double of fiscal taxation and preventionevasion with foreign countries - Uzbekistan
  67. Notification No. 43/2012 - Dated: 10-10-2012 - DTAA - Agreement For Exchange Of Information With Respect To Taxes With Macao Special Administrative Region Of People’s Republic Of China
  68. Notification No. 39/2012 - Dated: 17-9-2012 - Income-tax (12th Amendment) Rules, 2012. - Insertion of Rule 21AB & Form Nos. 10FA & 10FB
  69. Notification No. 32/2012 - Dated: 17-8-2012 - DOUBLE TAXATION AGREEMENT - AGREEMENT FOR EXCHANGE OF INFORMATION AND ASSISTANCE IN COLLECTION WITH RESPECT TO TAXES WITH FOREIGN COUNTRIES - LIBERIA.
  70. Notification No. 35/2012 - Dated: 28-8-2012 - Double Taxation Agreement - Multilateral Convention on Mutual Administrative Assistance on tax matters with oecd member countries
  71. Notification No. 30/2012 - Dated: 9-8-2012 - Double Taxation Agreement - Agreement for Exchange of Information with respect to Taxes with Guernsey.
  72. Notification No. 28/2012 - Dated: 25-7-2012 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Lithuania.
  73. Notification No. 27/2012 - Dated: 25-7-2012 - DTAA - Agreement for Avoidance of Double Taxation and Prevention of fiscal evasion with foreign countries - Estonia
  74. Notification No. 26/2012 - Dated: 10-7-2012 - Double taxation Agreement - Agreement between the Government of the Republic of India and the Government of Jersey for the Exchange of Information and Assistance in Collection with Respect to...
  75. Notification No. 20/2012 - Dated: 12-6-2012 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries - Nepal.
  76. Notification No. 24/2012 - Dated: 19-6-2012 - Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of fiscal evasion with foreign countries -...
  77. Notification No. 19/2012 - Dated: 24-5-2012 - Double taxation agreement - Agreement for avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign countries - Japan - Amendment in Notification No. GSR 101(E).Amendment in...
  78. Notification No. 8/2012-FT&TR-II - Dated: 16-2-2012 - Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries -...
  79. Notification No. 4/2012 - Dated: 6-1-2012 - Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries -...
  80. Notification No. 62/2011 - Dated: 27-12-2011 - U/s 90 of the IT Act, 1961 - Double Taxation Agreement - Amendment of Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with foreign countries - Swiss...
  81. Notification No. 61/2011 - Dated: 27-12-2011 - U/s 90 of the IT Act, 1961 - Double Taxation Agreement - Agreement Between the Government of the RepublicC of India and the Government of the Cayman Islands for the Exchange of Information...
  82. Notification No. 54/2011 - Dated: 3-10-2011 - U/s 90 of the IT Act, 1961 - Double Taxation Agreement - Agreement for Exchange of Information with respect to taxes with British Virgin Islands
  83. Notification No. 47/2011 - Dated: 1-9-2011 - AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH SINGAPORE - SECOND PROTOCOL AMENDING SAID AGREEMENT.
  84. Notification No. 30/2011 - Dated: 31-5-2011 - Agreement between the Government of the Republic of India and the Government of the Republic of Mozambique.
  85. Notification No. 26/2011 - Dated: 13-5-2011 - DTAA - AGREEMENT BETWEEN INDIA AND ISLE OF MAN FOR EXCHANGE OF INFORMATION WITH RESPECT TO TAXES
  86. Notification No. 25/2011 - Dated: 13-5-2011 - DTAA - AGREEMENT BETWEEN INDIA & COMMONWEALTH OF THE BAHAMAS FOR THE EXCHANGE OF INFORMATION WITH RESPECT TO TAXES
  87. Notification No. 5/2011 - Dated: 24-1-2011 - DTAA agreement with Bermuda.
  88. Notification No. 3/2011 - Dated: 10-1-2011 - Double Taxation Avidence Agreement (DTAA) among SAARC Members.
  89. Notification No. 86/2010 - Dated: 26-11-2010 - DTAA with United Mexican States
  90. Notification No. 36/2010 - Dated: 20-5-2010 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Finland
  91. Notification No. 25/2010 - Dated: 20-4-2010 - Notified by Central Government - Hong Kong Special Administrative Region of the People's Republic of China as 'specified territory'- purposes of the Section 90 of the Income-tax Act, 1961 (43...
  92. Notification No. 22/2010 - Dated: 7-4-2010 - Double taxation relief - Agreement for Avoidance of Double Taxation with Foreign Countries - Specified territories notified under section 90, Explanation 2
  93. Notification No. 969(E) - Dated: 8-11-1989 - Agreement between the Government of the Republic of India and the Government of the United Arab Emirates for the avoidance of double taxation of income derived from international air...
  94. Notification No. 812(E) - Dated: 4-9-1989 - Agreement between the Government of the Republic of India and the Government of the Union of Soviet Socialist Republics for the avoidance of double taxation of income
  95. Notification No. 853(E) - Dated: 25-9-1989 - Convention between the Republic of India and the Kingdom of Denmark for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on...
  96. Notification No. 792(E) - Dated: 29-8-1989 - Agreement between the Republic of India and the Islamic Republic of Pakistan for the avoidance of double taxation of income derived from International Air Transport
  97. Notification No. 626(E) - Dated: 15-6-1989 - Double Taxation Avoidance Agreement: Between India and the U. S. A.
  98. Notification No. 1146(E) - Dated: 5-12-1988 - Agreement between the Government of the Republic of India and His Majesty's Government of Nepal for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes...
  99. Notification No. 857(E) - Dated: 12-8-1988 - Agreement between the Government of the Republic of India and the Government of the People's Democratic Republic of Yemen for the avoidance of double taxation of income derived from...
  100. Notification No. 321(E) - Dated: 2-3-1988 - Supplementary Protocol modifying the agreement between the Government of India and the Government of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect...
  101. Notification No. 77(E) - Dated: 4-2-1988 - Agreement between the Republic of India and the Republic of Indonesia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
  102. Notification No. 80(E) - Dated: 8-2-1988 - Convention between the Government of the Republic of India and the Government of the Socialist Republic of Romania for the avoidance of double taxation and the prevention of fiscal evasion with...
  103. Notification No. 756(E) - Dated: 9-9-1987 - Convention between the Republic of India and the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on...
  104. Notification No. 526(E) - Dated: 25-5-1987 - Agreement between the Government of India and the Government of Czechoslovak Socialist Republic for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on...
  105. Notification No. 314(E) - Dated: 27-3-1987 - Convention between the Government of the Republic of India and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on...
  106. Notification No. 282(E) - Dated: 13-3-1987 - Convnention between the Government of Republic of India and the Government of the Hungarian People's Republic for the avoidance of double taxation with respect to taxes on...
  107. Notification No. 2(E) - Dated: 1-1-1987 - Agreement between the Government of the Republic of India and the Government of Yemen Arab Republic for the Avoidance of Double Taxation of income derived from International Air...
  108. Notification No. 1108(E) - Dated: 25-9-1986 - Agreement between the Government of India and the Government of Canada for the avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on...
  109. Notification No. 1111(E) - Dated: 26-9-1986 - Convention between the Government of the Republic of India and the Government of the Republic of Korea for the avoidance of double taxation and the prevention of fiscal evasion with respect to...
  110. Notification No. 915(E) - Dated: 27-6-1986 - Agreement between the Government of India and the Government of the Kingdom of Thailand for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on...
  111. Notification No. 608(E) - Dated: 8-4-1986 - Agreement between the Government of India and the Government of Italy for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income
  112. Notification No. 680(E) - Dated: 26-8-1985 - Agreement between the Republic of India and the Federal Republic of Germany for the Avoidance of Double Taxation with respect to taxes on income and capital
  113. Notification No. 665(E) - Dated: 20-8-1985 - Convention between India and Kenya for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income
  114. Notification No. 508(E) - Dated: 25-6-1985 - Agreement between the Government of the Republic of India and the Government of the Syrian Arab Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to...
  115. Notification No. 313(E) - Dated: 27-3-1985 - Agreement between the Government of India and the Government of Sultanate of Oman for the avoidance of double taxation of income derived from international air transport
  116. Notification No. 786(E) - Dated: 20-11-1984 - Convention between the Republic of India and the Republic of Finland for the avoidance of Double Taxation with respect to taxes on income and on capital
  117. Notification No. 419(E) - Dated: 31-5-1984 - Agreement between the Govt. of India and the Union of Soviet Socialist Republics for the avoidance of double taxation of income from the carriage of cargo
  118. Notification No. 39(E) - Dated: 18-1-1984 - Agreement for Avoidance of Double Taxation of Income between the Govt. of the Republic of India and the Govt. of the Republic of Zambia
  119. Notification No. 920(E) - Dated: 26-12-1983 - Convention between the Government of the Republic of India and the Government of Mauritius for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on...
  120. Notification No. 850(E) - Dated: 19-11-1983 - Agreement for Avoidance of Double Taxation of Income derived from International Air Transport between Govt. of India and the Govt. of Australia
  121. Notification No. 342(E) - Dated: 19-4-1983 - Convention for avoidance of Double Taxation between Republic of India and Republic of Sri Lanka
  122. Notification No. 302(E) - Dated: 31-3-1983 - Agreement for avoidance of double taxation of income derived from nternational air Transport between the Govt. of the Republic of India and the Govt. of the State of Kuwait
  123. Notification No. 484(E) - Dated: 1-7-1982 - Convention between Socialist Peoples' Libyan Arab Jamahiriya and the Government of the Republic of India for avoidance of double taxation and prevention of fiscal evasion with respect to taxes on...
  124. Notification No. 22(E) - Dated: 18-1-1982 - Agreement for avoidance of Double Taxation between the Govt. of India and the Govt. of Singapore
  125. Notification No. 612(E) - Dated: 23-11-1981 - Convention between the Govt. of India and the Govt. of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and prevention of fiscal evasion with...
  126. Notification No. 559(E) - Dated: 16-10-1981 - Agreement between the Govt. of the Republic of India and the Govt. of the United Republic of Tanzania for the avoidance of Double Taxation and prevention of fiscal evasion with respect to...
  127. Notification No. 286 (E) - Dated: 3-6-1980 - Agreement for avoidance of double taxation between the Govt. of the Czechoslovak Socialist Republic and the Govt. of the Republic of India on co-operation in shipping
  128. Notification No. 223(E) - Dated: 18-4-1980 - Agreement between Government of India and the Government of the United States of America
  129. Notification No. 584[E] - Dated: 22-10-1979 - Avoidance of Double Taxation between the Government of India and the Government of Finland
  130. Notification No. 282(E) - Dated: 27-4-1979 - Agreement between the Government of the German Democratic Republic and the Government of the Republic of India
  131. Notification No. S.O. 08(E) - Dated: 4-1-1978 - Agreement for avoidance of Double Taxation of income of Enterprises operating Aircraft between the Government of the Republic of India and the Government of Ethiopia
  132. Notification No. 167(E) - Dated: 1-4-1977 - Double taxation and the prevention of fiscal evasion between Government of India and the Government of Malaysia
  133. Notification No. 514(E) - Dated: 30-9-1975 - Agreement for avoidance of Double Taxation of income of enterprises operating aircraft between the Government of India and Government of Afghanistan
  134. Notification No. 78/2009 - Dated: 12-10-2009 - Agreement for Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income between India and The Grand Duchy of Luxembourg
  135. Notification No. 61/2009 - Dated: 12-8-2009 - Amendment in DTAA with French Republic
  136. Notification No. 58/2009 - Dated: 16-7-2009 - Agreement for Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income between India and Tajikistan
  137. Notification No. 49/2009 - Dated: 18-6-2009 - Agreement for Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income between India and Myanmar to be effective from 1-04-2010
  138. Notification No. 33/2009 - Dated: 30-3-2009 - Section 90 of Income-tax Act, 1961 - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries with the Government of the Syrian Arab Republic...
  139. Notification No. 5/2009 - Dated: 7-1-2009 - Double Taxation Avoidance Agreement with Serbia
  140. Notification No. 4/2009 - Dated: 7-1-2009 - Double Taxation Avoidance Agreement with Montenegro
  141. Notification No. 96/2008 - Dated: 8-10-2008 - SECTION 90 OF INCOME-TAX ACT, 1961 - DOUBLE TAXATION AGREEMENT - AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH FOREIGN COUNTRIES - WITH GOVERNMENT OF...
  142. Notification No. 753(E) - Dated: 16-8-2000 - Amendment in Notification No. G. S. R. 101(E), dated 1st March, 1990
  143. Notification No. 650(E) - Dated: 10-7-2000 - Necessary for implementing the aforesaid Convention between India and France
  144. Notification No. 542(E) - Dated: 16-6-2000 - Convention between the Government of the Republic of India and the Government of the Portuguese Republic for the avoidance of double taxation u/s 90
  145. Notification No. 11273 - Dated: 15-3-2000 - Convention between the Government of the Republic of India and the Government of the Kingdom of Morocco for the avoidance of double taxation u/s 90
  146. Notification No. 11231 - Dated: 8-2-2000 - Agreement between the Government of the Republic of India and the Government of the State of Qatar for the avoidance of double taxation u/s 90
  147. Notification No. 11202 - Dated: 12-1-2000 - Second protocol to the convention between the Government of the Republic of India and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with...
  148. Notification No. 899(E) - Dated: 26-11-1976 - Agreement between the Government of India and the Government of the United State of America for the avoidance of double taxation of income of enterprises operating aircraft
  149. Notification No. 323(E) - Dated: 6-6-1975 - Agreement for avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income between the Government of India and the Government of Belgium
  150. Notification No. 671(E) - Dated: 30-11-1974 - Modified Agreement for Avoidance of Double Taxation between India and Japan
  151. Notification No. 284 - Dated: 28-5-1973 - Agreement between Government of India and Imperial Government of Iran through exchange of notes for avoidance of double taxation of income of enterprises operating aircraft
  152. Notification No. 1798 - Dated: 16-10-1970 - Modifying and Supplementing the Agreement between India and Japan for the Avoidance of Double Taxation
  153. Notification No. 1552-53 - Dated: 28-6-1969 - Agreement Between the Government of India and the Government of the Republic of Lebanon for the avoidance of double taxation
  154. Notification No. 2363 - Dated: 30-9-1969 - Agreement between the Government of India and the Government of the United Arab Republic for the avoidance of double taxation
  155. Notification No. 588 - Dated: 5-4-1965 - Convention between the Republic of India and the Republic of Austria for the avoidance of double taxation
  156. Notification No. 35 - Dated: 7-2-2001 - Amending the Agreement between the Government of the Republic of India and the Government of the Swiss Federal Council u/s 90
  157. Notification No. 34 - Dated: 7-2-2001 - Agreement between the Government of the Republic of India and the Government of the Kyrgyz Republic u/s 90
  158. Notification No. 54(E) - Dated: 19-1-2001 - Modifications has been made in the Agreement notified by the said notification which are necessary for implementing the aforesaid Agreement between India and Belgium
  159. Notification No. 11161 - Dated: 8-12-1999 - Convention between the Government of the Republic of India and the Government of the Hashemite Kingdom of Jordon for the avoidance of double taxation and the prevention of fiscal evasion with...
  160. Notification No. 11160 - Dated: 8-12-1999 - Annexed Convention between the Government of the Republic of India and the Government of the Czech Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect...
  161. Notification No. 11111 - Dated: 26-10-1999 - Convention between the Government of the Republic of India and the Government of the Republic of Trinidad and Tobago u/s 90
  162. Notification No. S. O. 693(E) - Dated: 30-8-1999 - Convention between the Republic of India and the Kingdom of the Netherlands u/s 90
  163. Notification No. 11050 - Dated: 30-8-1999 - Convention between Republic of India and the Kingdom of Netherlands u/s 90
  164. Notification No. 91/2008 - Dated: 28-8-2008 - Tax on Foreign Income of Resident of India – Where income is subject to DTAA, the same shall be added to taxable income first and than relief shall be granted
  165. Notification No. 45/2002 - Dated: 20-2-2002 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries - With Ireland
  166. Notification No. 4/2002 - Dated: 11-1-2002 - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with foreign countries - with Ukraine
  167. Notification No. 292/2004 - Dated: 8-12-2004 - Prevention of Fiscal Evasion with respect to Taxes on Income
  168. Notification No. 70/2008 - Dated: 18-6-2008 - Agreement between the Government of the Republic of India an Government of the Republic of Botswana for the avoidance of double taxation
  169. Notification No. 19/2008 - Dated: 5-2-2008 - Agreement between the Government of the Republic of India and the Government of Iceland for the avoidance of double taxation
  170. Notification No. 5/2008 - Dated: 10-1-2008 - Amendment in Double Taxation Agreement with Finland - Exempting Interest paid to FINNVERA and Finnish Export Credit
  171. Notification No. 277/2007 - Dated: 27-11-2007 - DTAA agreement between Kuwait and Republic of India
  172. Notification No. 282/2007 - Dated: 28-11-2007 - Amending the Agreement between the Government of the United Arab Emirates and the Government of the Republic of India for the avoidance of double taxation
  173. Notification No. 271/2004 - Dated: 1-11-2004 - Agreement between the India and Sudan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income notified
  174. Notification No. 258/2004 - Dated: 12-10-2004 - Convention between the India & Uganda for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income notified
  175. Notification No. 257/2004 - Dated: 12-10-2004 - Agreement between the Malaysia and India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income notified
  176. Notification No. 199/2005 - Dated: 20-9-2005 - Convention between the Government of the Republic of India and the Government of the Portuguese Republic for the dtaa and the prevention of fiscal evasion with respect to taxes on...
  177. Notification No. 185/2005 - Dated: 18-7-2005 - AMENDMENT IN DTAA WITH SINGAPORE
  178. Notification No. 157/2005 - Dated: 31-5-2005 - Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with foreign countries - With...
  179. Notification No. 127/2005 - Dated: 31-3-2005 - Convention between the India and Hungary for the Avoidance of Double Taxation
  180. Notification No. 23/2005 - Dated: 2-2-2005 - Amendment in in clause (b) of Para 1 of Article 15 of the Double Taxation Convention between India and Philippines
  181. Notification No. 368/2006 - Dated: 15-12-2006 - Convention between India and Norway for the Avoidance of Double Taxation - Amendment in Article 13 relating to Royalties & Fess for Technical Services
  182. Notification No. 287/2006 - Dated: 17-10-2006 - CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA FOR THE AVOIDANCE OF DOUBLE TAXATION-DTAA COMES INTO EFFECT FROM...
  183. Notification No. 186/2006 - Dated: 19-7-2006 - Amendment in DTAT with Japan notified from June 28
  1. Chapter X-A of Income-tax Act, 1961
  2. Section 9A - Certain activities not to constitute business connection in India
  3. Section 92CE - Secondary adjustment in certain cases.
  4. Section 91 - Countries with which no agreement exists
  5. Section 9 - Act not to apply in certain cases
  6. Section 40 - Amounts not deductible
  7. Section 286 - Furnishing of report in respect of international group.
  8. Section 234C - Interest for deferment of advance tax
  9. Section 234B - Interest for defaults in payment of advance tax
  10. Section 234A - Interest for defaults in furnishing return of income
  11. Section 155 - Other amendments
  12. Section 153B - Time limit for completion of assessment under section 153A.
  13. Section 153 - Time limit for completion of assessment, reassessment and recomputation.
  14. Section 144BA - Reference to Commissioner in certain cases
  15. Section 143 - Assessment
  16. Section 140A - Self-assessment
  17. Section 133 - Power to call for information
  18. Section 131 - Power regarding discovery, production of evidence, etc.
  19. Section 115JD - Tax credit for alternate minimum tax
  20. Section 115JB - Special provision for payment of tax by certain companies
  21. Section 115JAA - Tax credit in respect of tax paid on deemed income relating to certain companies
  22. Section 102 - Definitions
  23. Rule 21AB - Certificate for claiming relief under an agreement referred to in section 90 and 90A.
  24. Rule 128 - Foreign Tax Credit
  25. Rule 12 - Return of income
  26. Rule 10V - Guidelines for application of section 9A
  27. Rule 10U - Application of General Anti Avoidance Rule
  28. Rule 10TG - Mutual Agreement Procedure not to apply
  29. Rule 10F - Meaning of expressions used in matters in respect of advance pricing agreement.
  30. Rule 10CB - Computation of interest income pursuant to secondary adjustments
  31. Article 1 - Object and Scope of the Agreement
  32. Form No. 10F - Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961
  33. Form No. 10FB - Certificate of residence for the purposes of section 90 and 90A
  34. Form No. 10FA - Application for Certificate of residence for the purposes of an agreement under section 90 and 90A of the Income Tax Act, 1961
  35. Note:- Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).
  36. Note:- Foreign Tax Credit (‘FTC’) - Currency conversion using telegraphic transfer buying rate (‘TTBR’)
  37. Note:- Foreign Tax Credit (‘FTC’) in case of MAT/ AMT
  38. Note:- Foreign Tax Credit (‘FTC’) - Documents to be furnished for availing FTC
  39. Note:- Foreign Tax Credit (‘FTC’) - Lower of the tax payable under the Act and DTAA
  40. Note:- Foreign Tax Credit (‘FTC’) shall be allowed if evidence & undertaking furnished within 6 months of dispute settlement
  41. Note:- Foreign Tax Credit (‘FTC’) - Cases in which no FTC benefit would be available
  42. Note:- Foreign Tax Credit (‘FTC’) - Meaning of foreign tax
  43. Note:- Foreign Tax Credit (‘FTC’) - Benefit on proportionate basis
  44. Note:- Foreign Tax Credit (‘FTC’) - FTC benefit in the year in which income offered to tax
  45. Manual - Section 40(a)(ii)- Income Tax

 

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