Quick Summary
MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1st April, 2021 (Income-tax) S.O. 1442(E).Whereas, an Agreement between the Government of the Republic of India and the Government of the Islamic Republic of Iran for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income was signed at New Delhi on the 17th February, 2018 as set out in the Annexure to this notification (hereinafter referred to as the Agreement‟); And whereas,
Daily Limit Reached
You have reached your daily limit of 2 Free News
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited News Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
1 Year PLAN - Rs.1999
1799
(Excl. of GST ₹323)
2 Years PLAN - Rs.3499
3149
(Excl. of GST ₹566)
BEST VALUE
3 Years PLAN - Rs.4999
4499
(Excl. of GST ₹809)
View all CCI PRO benefits
Already a PRO member? Login here for an ad-free experience. 07941056694
FAQ :
The agreement aims to avoid double taxation and prevent fiscal evasion with respect to taxes on income between India and the Islamic Republic of Iran.
The agreement was signed in New Delhi on February 17, 2018.
The agreement entered into force on September 29, 2020.
The provisions of the agreement will have effect in India for any fiscal year beginning on or after April 1, 2021.
The Central Government has notified the agreement under sub-section (1) of section 90 of the Income Tax Act, 1961.
CAclubindia
