How Tax Residency Certificate (TRC) Can be Obtained by Resident of India?

The tax residency certificate is an important document for seeking tax relief by a tax resident of one country from another country with which there exists Double Taxation Avoidance Agreement. This document- Tax Residency Certificate – is an authentic document that certifies your claim of being a resident of the country. While Section 90 and...

DTAA Between India and Albania

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 – ALBANIA NOTIFICATION NO.2/2014 [F.NO.501/1/2003-FTD-I]/SO 47(E), DATED 6-1-2014 1. Whereas, an agreement (hereinafter referred to as the said agreement) was entered into between the Government of the Republic of...

No Education Cess if DTAA Rate Applicable !

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...

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...

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...