The Third Protocol amending India-Singapore Double Taxation Avoidance Agreement (DTAA) which was signed on 30th December, 2016, has come into force on 27th February 2017, said a statement. The India-Singapore DTAA currently provides for residence based taxation of Capital Gains of shares in a company. The Third Protocol amends the DTAA with effect from 1st April, 2017 to provide for ...

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