Clarification regardingthe MFN clause in theProtocol to India'sDTAA with certain countries. February 2022 https://incometaxindia.gov.in/communications/circular/circular-3-2022.pdf

Indian Income Tax Act, 1961 dedicates separate chapter for provisions dealing with the avoidance of tax. One of the provisions is in relation to the “avoidance of tax by certain…

Background and Objective Residency of a person determines the taxability in India. If a person is resident in India, he is chargeable to tax on his entire global income. As…