32 results for “section 68”+ Section 3Aclear
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3A) in Article 13 with effect from 01/04/2017, the resident of the contracting State, viz.,India, can be taxed in the contracting State. 19. We have heard the learned counsels at length and given our thoughtful consideration to the rival contentions and the case laws cited at the bar. 20. We are essentially called upon to decide the ambit, scope