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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Income deemed to accrue or arise in India - absence of specific ...


India-Israel and India-France DTAAs: Protocols and benefits automatically apply without extra government notifications.

February 23, 2023

Case Laws     Income Tax     AT

Income deemed to accrue or arise in India - absence of specific notification by the Government implementing the Protocol to India-Israel DTAA - once the DTAA itself has been notified and contains the Protocol there is no need for the Protocol itself to be separately notified or for the beneficial provisions in some other conventions between India and another country to be separately notified to form part of India – France DTAA. - AT

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