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Dec 31, 2018

CBDT notifies India-Hong Kong DTAA

The Government of India had entered into a double taxation avoidance agreement (‘DTAA’) with the Hong Kong Special Administrative Region of People’s Republic of China on March 19, 2018. The DTAA came into force on November 30, 2018. The CBDT has, by way of a notification dated December 21, 2018, notified all provisions of the DTAA. Prior to this notification, India did not have a DTAA with Hong Kong. The provisions of the DTAA would be applicable for the incomes derived on or after April 1, 2019 (i.e. FY 2019-2020).

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These are the views and opinions of the author(s) and do not necessarily reflect the views of the Firm. This article is intended for general information only and does not constitute legal or other advice and you acknowledge that there is no relationship (implied, legal or fiduciary) between you and the author/AZB. AZB does not claim that the article's content or information is accurate, correct or complete, and disclaims all liability for any loss or damage caused through error or omission.

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