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China

Category: Agreements Double Taxation Agreements With Different Countries

be deemed to include the tax which would have been payable but for the legal provisions concerning tax reduction, exemption or other tax incentives of the Contracting States for the promotion of economic development.Article 24NON-DISCRIMINATION1. Nationals of


Cyprus

Category: Agreements Double Taxation Agreements With Different Countries

as obliging a Contracting State to grant to persons not resident in that State any personal allowances, reliefs, reductions and deductions for taxation purposes which are by law available only to persons who are so resident.4. Enterprises


Federal Republic Of Germany

Category: Agreements Double Taxation Agreements With Different Countries

laws of India and in accordance with this Agreement for any year but for an exemption from, or reduction of, tax granted for that year under:aa. sections 10(4), 10(4A), 10(15)(iv) and 80K of the Income-tax Act, 1961;ab.bb.


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France

Category: Agreements Double Taxation Agreements With Different Countries

and within the limits provided for by this Convention, for any year but for an exemption from, or reduction of, tax granted for that year under:i. Sections 10(4), 10(4B), 10(15)(iv) covering interest section 10(6)(viia) covering salaries and


Hungary

Category: Agreements Double Taxation Agreements With Different Countries

obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.3.


Indonesia

Category: Agreements Double Taxation Agreements With Different Countries

as obliging a Contracting State to grant to persons not resident in that State any personal allowances, reliefs, reductions and deductions for taxation purposes which are by law available only to persons who are so resident.4. Enterprises


Practice And Procedure

Category: Petitions

SUPREME COURT OF INDIA HANDBOOK ON PRACTICE AND PROCEDURE AND OFFICE PROCEDURE 2017 Updated as on 06.10.2025 in pursuance of directions of Competent Authority implemented vide Add!. Registrar (Supreme Court Rules Amendment Cell) note dated 18.09.2025...


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