Capital gains

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..... a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or together with the who .....

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..... substituted vide Notification No. 282/2007 dated 28/11/2007 Income tax before it was read as, "Gains from the alienation of any property other than that mentioned in paragraphs (1) and (2) shall be taxable only in the Contracting State of which the alienator is a resident." (w.e.f. 1st day of April, 2008) - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, .....

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