Amendment in in clause (b) of Para 1 of Article 15 of the Double Taxation Convention between India and Philippines

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..... onvention between the Government of the Republic of India and Republic of Philippines for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income that came into force on the 21st day of March, 1994, after the notification by both the Contracting States to each other of the completion of the procedures required under their laws for bringing into force t .....

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..... d to the said notification, in Article 15, in paragraph 1, for clause ( b ), the following clause shall be substituted, namely : If the recipient is present in the other State for a period or periods exceeding in the aggregate 183 days in the relevant 'previous year' in the case of Republic of India or 'calendar year' in the case of Republic of the Philippines . 2. The foreg .....

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