in India. (i) the income-tax including any surcharge thereon;
(ii) the wealth-tax; (hereinafter referred to as “Indian tax”)
in India the income tax including any surcharge thereon; (hereinafter referred to as “Indian tax” ) .
in India. (i) the income-tax including any surcharge thereon imposed under the Income-tax Act, 1961 (43 of 1961) ;
(ii) the surtax imposed under the Companies (Profits) Surtax Act, 1964 (7 of 1964) ; (hereafter referred to as “Indian tax”) ;
in India. (i) with respect to taxes withheld at source, for amounts paid or credited on or after 1st April of the calendar year next following that in which the Agreement enters into force; and
(ii) with respect to taxes on income for any fiscal year beginning on or after 1st April of the calendar year next following that in which the Agreement enters into force; and in respect of income derived in any fiscal year beginning on or after the first day of April next following the calendar year in which the Agreement enters into force; and
in India. Disputes arising out of or in connection with this Agreement shall be finally settled by arbitration which shall be held in Bangalore, India in accordance with the laws of India then in effect. The arbitration award shall be final and binding for the parties without appeal and shall be in writing and set forth the findings of fact and the conclusions of law. The number of arbitrators shall be three, with each side to the dispute being entitled to appoint one arbitrator. The two arbitrators appointed by the parties shall appoint a third arbitrator who shall act as chairman of the proceedings. Vacancies in the post of chairman shall be filled by the president of the Bar Council of India. Other vacancies shall be filled by the respective nominating party. Proceedings shall continue from the stage they were at when the vacancy occurred. If one of the parties refuses or otherwise fails to appoint an arbitrator within 30 days of the date the other party appoints its, the first appointed arbitrator shall be the sole arbitrator, provided that the arbitrator was validly and properly appointed. All proceedings shall be conducted, including all documents presented in such proceedings, in the English language. The English language version of this Agreement prevails over any other language version.
in India. (i) in respect of income arising in any taxable year beginning on or after the first day of April of the calendar year next following that in which the Convention enters into force,
(ii) in respect of capital which is held on the last day of any taxable year beginning on or after the first day of April of the calendar year next following that in which the Convention enters into force.
in India. (i) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of April in the calendar year next following that in which the notice is given; and
(ii) in respect of other taxes, for any fiscal year beginning on or after the first day of April in the calendar year next following that in which the notice is given.
in India. (a) Where a resident of India derives income which, in accordance with the provisions of this Agreement, may be taxed in Myanmar, India shall allow as a deduction from the tax on the income of that resident, an amount equal to the tax paid in Myanmar. Such deduction shall not, however, exceed that portion of the tax as computed before the deduction is given, which is attributable, as the case may be, to the income which may be taxed in Myanmar.
(b) Where in accordance with any provision of the Agreement, income derived by a resident of India is exempt from tax in India, India may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
in India. (i) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of April in the calendar year next following that in which the Convention enters into force; and
(ii) in respect of other taxes, for any fiscal year beginning on or after the first day of April in the calendar year next following that in which the Convention enters into force.
in India in respect of income arising in any previous year beginning on or after the first day of April immediately following the calendar year in which the Convention enters into force.
