Guidance for Application of the Principal Purpose Test (PPT) under India’s Double Taxation Avoidance Agreements – ‘01/2025’
Circular No. 01/2025 [F. No. 500/05/2020/FT&TR-II] Dated 21st January, 2025 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Subject: – Guidance for application of the Principal Purpose Test (PPT) under India`s Double Taxation Avoidance Agreements-reg. The Multilateral Convention to Implement Tax Treaty Related Provisions to Prevent Base Erosion and […]