Clarification on DTAA with Czechoslovak Socialist Republic – Notification 25/2015

indiacaclub.com

New Delhi, the 23rd March, 2015

 In exercise of the powers conferred by section 119 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby clarifies that for the purposes of section 90 of the said Act, the Agreement signed between the Government of the Republic of India and the Government of the Czechoslovak Socialist Republic on the 27th  January 1986 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income continues to be applicable to the residents of the Slovak Republic.

Agreement between the Government of the Republic of India and the Government of the Czechoslovak Socialist Republic was signed on the 27th January, 1986 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and the same was published in the Gazette of India, Extraordinary, part II, -Section 3, Sub-section (i), vide number G.S.R.526 (E), dated the 25th of May, 1987.

[F.NO.501/12/1995-FTD-I]

 

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