Central Board of Direct Taxes (CBDT) issued Circular No. 01/2025 dated 21.01.2025 providing Guidance for application of the Principal Purpose Test (PPT) under India’s Double Taxation Avoidance Agreements.
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Central Board of Direct Taxes (CBDT) issued Circular No. 01/2025 dated 21.01.2025 providing Guidance for application of the Principal Purpose Test (PPT) under India’s Double Taxation Avoidance Agreements.
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