9911796707
TMI BlogDouble taxation relief to be extended to agreement between specified associations adopted by CG - Section 90AX X X X Extracts X X X X X X X X Extracts X X X X ..... educed 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 * 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 * for recovery of income-tax under this Act and under the corresponding law in force in that country or specified territory, as the case may be, CG has, vide notification No. 90/2008 dated 28.08.2008, notifies that where an agreement entered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he agreement or the Act but assigned a meaning in the notification issued by the CG in the official Gazette, which is still in force The term shall have the meaning assigned in the said notification and the meaning shall be deemed to have effect from the date on which agreement came into force. 2. Term used in any agreement, which is defined in the DTAA itself. The term shall have the same meaning assigned to it in the agreement. 3. Term used in any agreement which is not defined in the said agreement, but defined in the Income Tax Act, 1961. The term shall have the meaning assigned to it in the IT Act, 1961 and explanation, if any, given to it by the CG Tax Residency Certificate - Section 90A(4) provides that the non-resident to wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uot; means any area outside India which may be notified as such by the Central Government for the purposes of this section Documents and Information, to be furnished by the assessee for claiming treaty benefits, prescribed by CBDT vide Notification No. 57/2013 dated 01.08.2013 * Status (individual, company, firm etc.) of the assessee; * Nationality (in case of an individual) or country or specified territory of incorporation or registration (in case of others); * Assessee's tax identification number in the country or specified territory of residence and in case there is no such number, then, a unique number on the basis of which the person is identified by the Government of the country or the specified territory of which the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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