Live Help
Get News Alerts from on your desktop.
No Thanks Allow
You have blocked the notification on recent updates. Click below to re-subscribe.
No Thanks
You have already subscribed to Taxmann’s notification.
No Thanks UnSubscribe
Your Session Will Expire in   seconds.
If you do not wish to log-out, choose 'Let me continue'
Reset Session Cancel Session

The “unique” limitation of benefits article (LOB) - India-Spain DTAA

September 7, 2019[2019] 109 61 (Article)
India has notified double taxation avoidance agreement (‘DTAA’) with Spain on 21st April, 1995. In order to amend the said DTAA, a protocol was signed between India and Spain on 26th October, 2012. The Government of India exercising the power accorded by section 90 of Income Tax Act, 1961 notified the 2012 protocol vide Notification No. 58/2019/F. No. 503/02/1986-FTD-I dated 27th August, 2019, though, the date of entry into force of the said amending Protocol is 29th December, 2014.
read more
Best view in 1140 x 768