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No Education Cess if DTAA Rate Applicable !

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The education cess  was introduced from Assessment Year 2005-06 vide Finance Act 2004 by which an additional tax was imposed computed on the basis of tax & surcharge.However, this new additional tax  has created a controversy in case of non resident assessees specially with respect to tax resident of countries with whom India has a...

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DTAA Between India & Armenia

Armenia Agreement for Avoidance of Double Taxation and prevention of fiscal evasion with Armenia Whereas the annexed Convention between the Government of the Republic of India and the Government of the Republic of the Armenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, has come [...]

DTAA Between Malaysia

MALAYSIA Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Malaysia Whereas the annexed Agreement between the Government of the Republic of India and the Government of Malaysia for the avoidance of double taxation and the prevention of fiscal evasion with respect to Taxes on income has come into force on the [...]

DTAA Between India and Morocco

MOROCCO Agreement for avoidance of double taxation and prevention of fiscal evasion with Morocco Whereas the annexed Convention 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 taxes on income has come into...

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DTAA Between India and Finland

FINLAND Section 90 of the Income-tax Act, 1961 – Double Taxation Agreement – Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Finland* NOTIFICATION No. 36/2010 [F. No. 501/13/1980-FTD-I], DATED 20-5-2010 Whereas , an Agreement and the Protocol between the Government of Republic of India and the Government of the Republic of [...]

DTAA Between India and Korea

KOREA Agreement for avoidance of double taxation of income and the prevention of fiscal evasion with Korea Whereas the annexed 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 taxes on income [...]

DTAA Between United Mexican State (Mexico) & India

united mexican states Section 90 of the Income-tax Act, 1961 – Double Taxation Agreement – Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with United Mexican States NOTIFICATION NO. 86/2010 [F. NO. 503/4/91-FTD-I], DATED 26-11-2010 Whereas, an Agreement and the Protocol between the Government of Republic of India and the Government of [...]

DTAA Between India and Tanzania

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 – Tanzania NOTIFICATION No. 8/2012-FT&TR-II[F.No.503/02/2005-FTD-II]/S.O. No.303(E), dated 16-2-2012 Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Republic of Tanzania for [...]

Royalty: Subscription Fee by Social Media Analyst Site Taxable in India !

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The definition of royalty has just been enlarged in a recent ruling by Authority on Advance Ruling in case of ThoughtBuzz (P.) Ltd., In re* in which it is held that the subscription fee received by a social media analysis site based out of Singapore is taxable in India as Royalty .The effect of the...

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DTAA Between India & Sweden

SWEDEN Agreement for avoidance of double taxation and prevention of fiscal evasion with Sweden* Whereas the annexed Convention between the Government of the Kingdom of Sweden and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income and on capital...

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DTAA Between India & Singapore

Singapore 41. Agreement for avoidance of double taxation and prevention of fiscal evasion with Singapore Whereas the annexed 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 to taxes on income has entered [...]

DTAA Between Mozambique & India

DTAA BETWEEN INDIA AND MOZAMBIQUE Section 90 of the Income-tax Act, 1961 – Double Taxation Agreement – Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Mozambique NOTIFICATION NO. 30/2011-FT&TR-II [F.NO.501/152/2000-FT&TR-II], dated 31-5-2011 Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Republic of [...]