Protocol to India-Australia DTAA; ‘force of attraction’ clause removed from ‘Business Profits’

IT/ILT : Section 90 of The Income-Tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries – Australia – Amendment in Notification No. GSR 60(E), Dated 22-1-1992