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Income Tax - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Applicability of Article 8 vis-a-vis Article 24 of DTAA - DTAA ...

Income Tax

August 10, 2017

Applicability of Article 8 vis-a-vis Article 24 of DTAA - DTAA between India and Singapore - shipping income - Article 24 only envisages territorial and jurisdictional rights for taxing the income and India has no jurisdiction for any taxing right which are governed by Article 8. There is no stipulation about exemption under Article 8 of the shipping income

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