GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

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

Income Tax - 88/2015 - Dated:- 1-12-2015 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 88/2015 (INCOME TAX) New Delhi, the 1st December, 2015 S.O. 3244 (E).- Whereas, an Agreement between the Government of the Republic of India and the Government of the Kingdom of Thailand for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income was signed in Thailand on the 29th day of June, 2015 (hereinafter referred to as the sa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rived in any fiscal year beginning on or after the first day of April following the calendar year in which the said Agreement enters into force; Now, therefore, in exercise of the powers conferred by sub-section (1) of section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that all the provisions of said Agreement, as annexed hereto, shall be given effect to in the Union of India. [F.No.503/5/2005-FTD-II] (RAJAT BANSAL) Joint Secretary to the Government of In .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he two countries, have agreed as follows: Article I PERSONS COVERED This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 TAXES COVERED 1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivision or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, includ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of significant changes which have been made in their respective taxation laws. Article 3 GENERAL DEFINITIONS 1. For the purposes of this Agreement, unless the context otherwise requires: (a) the term "India" means the territory of India and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sdiction under international law; (c) the terms "a Contracting State" and "the other Contracting State" mean the Republic of India or the Kingdom of Thailand as the context requires; (d) the term "person" includes an individual, a company, a body of persons and any other entity treated as a taxable unit under the taxation laws in force in the respective Contracting States; (e) the term "company" means any body corporate or any entity which is treated as a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ies or which represents a penalty or fine imposed relating to those taxes, as the context requires; (h) the term "national" means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership, association and any other entity deriving its status as such from the laws in force in a Contracting State; (i) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ar beginning on the 1st day of January. 2. As regards the application of the Agreement at any time by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies and any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. Article 4 RESIDENT 1. For the purpos .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tate. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests) ; (b) if the State in which he has his .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

by mutual agreement. 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated. If the State in which its place of effective management is situated cannot be determined, then the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement. Article 5 PERMANENT ESTABLISH .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, an oil or gas well, a quarry or any other place of extraction of natural resources; and (i) a warehouse, in relation to a person providing storage facilities for others. 3. The term "permanent establishment" shall also include: (a) a building site, a construction, installation or assembly project or supervisory activities in connection therewith, where such site, project or activities continue for a period or periods aggregating more than 183 days; (b) the furnishing of services incl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

purpose of storage or display of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 applies - is acting in a Contracting State, on behalf of the enterprise of the other Contracting State, the enterprise shall be deemed to have a permanent establishment in the first-mentioned State, if such a person : (a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in para .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

enterprise itself. 6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies. 7. An enterprise shall not be deemed to have a permanent establishment in a Contrac .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other Article 6 INCOME FROM IMMOVABLE PROPERTY 1. Income derived by a resident of a Contracting State from immovable property situated in the other Contracting State may be taxed in that other State. 2. The term .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services. Article 7 BUSINESS PROFITS .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

es on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. 3. In the determination of the profits of a permane .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

buted to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such a method as may be customary; the method adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article. 5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

SHIPPING AND AIR TRANSPORT 1. Income or profits derived by an enterprise of a Contracting State from the operation of aircraft in international traffic shall be taxable only in that Contracting State. 2. Income or profits derived by an enterprise of a Contracting State from the operation of ships in international traffic may be taxed in the other Contracting State, but the tax imposed in that other State shall be reduced by an amount equal to 50 per cent thereof. 3. The term 'operation of sh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n of ships or aircraft in international traffic shall be regarded as income from the operation of such ships or aircraft. 5. The provisions of paragraphs 1 and 2 shall also apply to income or profits from the participation in a pool, a joint business or an international operating agency. Article 9 ASSOCIATED ENTERPRISES 1. Where (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or (b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that State, and taxes accordingly, profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those wh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ing State may be taxed in that other State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding it n respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. Where a comp .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of income or profits arising in such other State. Article 11 INTEREST 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a r .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

; (ii) in the case of Thailand, the Bank of Thailand, the Export Import Bank of Thailand; (c) any other institution as may be agreed upon from time to time between the competent authorities of the Contracting States. ' 4. The term "interest" as used in this Article means income, from debt-claims of every kind, whether or not secured by mortgage, and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 6. Interest shall be deemed to arise in a Contracting State when .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ere, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain. taxable according to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

not exceed 10 per cent of the gross amount of the royalties. 3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph film, or films or tapes used for television or radio broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or sci .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ct of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply 5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political sub-division, a local authority, or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

egard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement. Article 13 CAPITAL GAINS 1. Gains derived by a res .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other State. 3. Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in the Contracting State of which the alienator is a resident. 4. Gains from the alienatio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

axation laws of the respective Contracting States. Article 14 INDEPENDENT PERSONAL SERVICES 1. Income derived by an individual who is a resident of a Contracting State from the performance of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances when such income may also be taxed in the other Contracting State: (a) if he has a fixed base regularly available to him in the other Contracting State for the purp .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, surgeons, dentists and accountants. Article 15 DEPENDENT PERSONAL SERVICES 1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

any twelve-month period commencing or ending in the fiscal year concerned, and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has i n the other State. 3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic, by an en .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. Where income in respect of personal activities exercised by an entertainer or a sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ainer or sportsperson is a resident. Article 18 PENSIONS Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. Article 19 GOVERNMENT SERVICE 1. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services r .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages and other similar remuneration and to pensions in respect of services rendered in co .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

that other State for the purposes of his maintenance, education or training; and (b) remuneration which he derives from an employment which he exercises in the other Contracting State if the employment is directly related to his studies. 2. The benefits of this Article shall extend only for such period of time as may be reasonable or customarily required to complete the education or training undertaken, but in no event shall any individual have the benefits of this Article, for more than six co .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n any remuneration for such teaching or research for a period not exceeding two years from the date of his first arrival in that other Contracting state. 2. This Article shall apply to income from research only if such research is undertaken by the individual in the public interest and not primarily for the benefit of some private person or persons. 3. For the purposes of this Article, an individual shall be deemed to be a resident of a Contracting State if he is resident in that State in the fi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

isions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ion of income in the respective Contracting States except where provisions to the contrary are made in this Agreement. 2. Double taxation shall be eliminated as follows: (i) In India, (a) Where a resident of India derives income which, in accordance with the provisions of this Agreement, may be taxed in Thailand, India shall allow as a deduction from the tax on the income of that resident, an amount equal to the tax paid in Thailand. Such deduction shall not, however, exceed that portion of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

visions of this Agreement, may be taxed in India, Thailand shall allow as a deduction from the tax on the income of that resident, an amount equal to the tax paid in India. Such deduction shall not, however, exceed that portion of the tax as computed before the deduction is given, which is attributable, as the case may be, to the income which may be taxed in India. (b) Where in accordance with any provision of the Agreement income derived by a resident of Thailand is exempt from tax in Thailand, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ce, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States. 2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. The provisions of this Article shall not be co .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

that imposed on the profits of a similar company of the first mentioned Contracting State. nor as being in conflict with the provisions of paragraph 3 of Article 7. 3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

enterprises of the first mentioned State are or may be subjected. 5. The provisions of this Article shall apply only to the taxes which are the subject matter of this Agreement. Article 25 MUTUAL AGREEMENT PROCEDURE 1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his cas .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sfactory solution, to resolve the case by mutual agreement, with the competent authority of the other Contracting State with a view to the avoidance of taxation which is not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. 3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or appli .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rocedure provided for in this Article. In addition, a competent authority may devise appropriate unilateral procedures, conditions, methods and techniques to facilitate the above-mentioned bilateral actions and the implementation of the mutual agreement procedure. Article 26 EXCHANGE OF INFORMATION 1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcem .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ng courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such inf .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

dministration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (order public). 4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. Article 27 LIMITATION OF BENEFITS The provisions of this Agreement shall in no case prevent a Contracting State from the application of the provisions of its domestic law and measures concerning tax avoidance or evasion, whether or not described as such. Article 28 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS Nothing in this Agreeme .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

referred to in paragraph 1 of this Article. 3. The provisions of this Agreement shall have effect: (a) In India, in respect of income derived in any fiscal year beginning on or after the first day of April next following the calendar year in which the Agreement enters into force. (b) In Thailand, (i) in respect of taxes on income withheld at source, on amounts of income derived on or after the first day of January in the calendar year next following the year in which the Agreement enters into fo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

standing signed at New Delhi on the 22"d day of March, 1985 shall cease to have effect when the provisions of this Agreement become effective in accordance with the provisions of paragraph 3. Article 30 TERMINATION This Agreement shall remain in force indefinitely until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year beginning after th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

iven; and (ii) in respect of other taxes on income, on such taxes chargeable for any tax year or accounting period beginning on or after the first day of January in the calendar year next following the year in which the notice is given. IN WITNESS WHEREOF, the undersigned duly authorized thereto, have signed this Agreement. Done in duplicate at Bangkok on this 29th day of June, two thousand and fifteen Year of the Christian Era, in Hindi, Thai and English languages, all texts being equally authe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

iscal Evasion with respect to Taxes on Income, the undersigned have agreed upon the following provisions which shall form an integral part of the Agreement. 1. It is understood that if Thailand introduces a provision in its domestic law regarding Assistance in Collection of Taxes or agrees to enter into such assistance with any other treaty partner, then the competent authorities of the two Contracting States shall open the negotiations to amend the Agreement for extending assistance in the coll .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version