{"id":117888,"date":"2023-09-09T16:16:13","date_gmt":"2023-09-09T10:46:13","guid":{"rendered":"https:\/\/legalwindow.in\/?p=117888"},"modified":"2023-09-12T16:20:55","modified_gmt":"2023-09-12T10:50:55","slug":"double-taxation-avoidance-agreement","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/double-taxation-avoidance-agreement\/","title":{"rendered":"Solving your query regarding: What is Double Taxation Avoidance Agreement?"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-117894 size-full\" title=\"Double Taxation Avoidance Agreement\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/How-to-Pre-Validate-Your-Bank-Account-for-Claiming-Tax-Refund-in-India-19.png\" alt=\"Double Taxation Avoidance Agreement\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/How-to-Pre-Validate-Your-Bank-Account-for-Claiming-Tax-Refund-in-India-19.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/How-to-Pre-Validate-Your-Bank-Account-for-Claiming-Tax-Refund-in-India-19-600x315.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/How-to-Pre-Validate-Your-Bank-Account-for-Claiming-Tax-Refund-in-India-19-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/How-to-Pre-Validate-Your-Bank-Account-for-Claiming-Tax-Refund-in-India-19-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/How-to-Pre-Validate-Your-Bank-Account-for-Claiming-Tax-Refund-in-India-19-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">In a globalized world where <\/span><span style=\"font-weight: 400;\">businesses<\/span><span style=\"font-weight: 400;\"> and individuals engage in cross-border transactions and investments, the issue of double taxation can be a significant concern. Double taxation occurs when a taxpayer is liable to pay taxes on the same income in more than one country. To mitigate this issue and encourage international trade and investment, countries often enter into <\/span><b>Double Taxation Avoidance Agreements (DTAA)<\/b><span style=\"font-weight: 400;\">,<\/span> <span style=\"font-weight: 400;\">also known as tax treaties. These agreements provide a framework for resolving conflicts arising from overlapping tax jurisdictions and ensure that income is not taxed twice. In this article we will delve in to the concept of<\/span><b> Double Taxation Avoidance Agreement.<\/b><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of Content<\/b><\/p>\n<ul>\n<li><a href=\"#understanding\"><span style=\"font-weight: 400;\">Understanding Double Taxation<\/span><\/a><\/li>\n<li aria-level=\"1\"><a href=\"#what\"><b>What is Double Taxation Avoidance Agreement?<\/b><\/a><\/li>\n<li aria-level=\"1\"><a href=\"#the\"><span style=\"font-weight: 400;\">The Role of <\/span><b>Double Taxation Avoidance Agreement<\/b><span style=\"font-weight: 400;\">s (DTAA)<\/span><\/a><\/li>\n<li aria-level=\"1\"><a href=\"#key\"><span style=\"font-weight: 400;\">Key Features of Indian <\/span><b>Double Taxation Avoidance Agreement<\/b><span style=\"font-weight: 400;\">s (DTAA)<\/span><\/a><\/li>\n<li aria-level=\"1\"><a href=\"#rates\"><span style=\"font-weight: 400;\">Rates under the <\/span><b>Double Taxation Avoidance Agreement<\/b><\/a><\/li>\n<li aria-level=\"1\"><a href=\"#double\"><b>Double Taxation Avoidance Agreement<\/b><span style=\"font-weight: 400;\">: Section 89A of Finance Act, 2021<\/span><\/a><\/li>\n<li aria-level=\"1\"><a href=\"#of\"><span style=\"font-weight: 400;\">Determination of Applicability of <\/span><b>Double Taxation Avoidance Agreement<\/b><\/a><\/li>\n<li aria-level=\"1\"><a href=\"#to\"><span style=\"font-weight: 400;\">Procedure to apply for <\/span><b>Double Taxation Avoidance Agreement<\/b><\/a><\/li>\n<li aria-level=\"1\"><a href=\"#for\"><span style=\"font-weight: 400;\">Documents required for receiving DTAA Benefits<\/span><\/a><\/li>\n<li aria-level=\"1\"><a href=\"#conclusion\"><span style=\"font-weight: 400;\">Conclusion<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"understanding\"><b>Understanding Double Taxation<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Double taxation can arise in two main forms: economic double taxation and juridical double taxation. Economic double taxation occurs when the same income is subject to tax in multiple jurisdictions due to the residence of the taxpayer in one country and the source of income in another.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">On the other hand, juridical double taxation takes place when two countries claim the right to tax the same income based on their respective domestic laws. These situations can lead to a significant tax burden on taxpayers, reducing the attractiveness of cross-border transactions and investments.<\/span><\/p>\n<h2 id=\"what\"><b>What is Double Taxation Avoidance Agreement?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">A <\/span><b>Double Taxation Avoidance Agreement<\/b><span style=\"font-weight: 400;\"> (DTAA) is a bilateral agreement between two countries that outlines the rules for allocating taxing rights on various types of income generated by individuals and businesses that have connections to both countries.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The primary objective of a <\/span><b>DTAA Agreement<\/b><span style=\"font-weight: 400;\"> is to prevent double taxation and provide clarity on the taxation of cross-border income. These agreements help facilitate international trade, investment, and economic cooperation by eliminating uncertainties related to tax liabilities.<\/span><\/p>\n<h2 id=\"the\"><b>The Role of Double Taxation Avoidance Agreements (DTAA)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">DTAAs are bilateral agreements between two countries that aim to eliminate or reduce the incidence of double taxation. These agreements establish clear rules for the allocation of taxing rights between the contracting states and often include provisions to prevent tax evasion and promote cooperation between tax authorities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">India, recognizing the importance of facilitating international trade and investment, has entered into DTAAs with various countries. These agreements provide a framework for determining which country has the primary right to tax specific types of income. For instance, DTAAs typically allocate the right to tax business profits, dividends, interest, royalties, and <\/span><a href=\"https:\/\/legalwindow.in\/how-to-calculate-capital-gain-tax-in-india\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">capital gains<\/span><\/a><span style=\"font-weight: 400;\"> arising from the alienation of property to either the residence country or the source country, depending on the nature of the income and the provisions of the agreement.<\/span><\/p>\n<h2 id=\"key\"><b>Key Features of Indian Double Taxation Avoidance Agreements (DTAA)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Indian DTAAs generally incorporate the following key features:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Residence vs. Source Taxation<\/b><span style=\"font-weight: 400;\">: DTAAs specify the criteria for determining an individual or entity&#8217;s tax residency. The agreement ensures that the taxpayer is not subject to taxation on the same income in both the country of residence and the country where the income originates (source country).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Reduction or Elimination of Withholding Tax<\/b><span style=\"font-weight: 400;\">: Withholding taxes often imposed on cross-border payments such as dividends, interest, and royalties, are typically reduced or eliminated under DTAAs. This reduction helps to encourage international trade and investment by ensuring that excessive taxes are not deducted at the source.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mutual Agreement Procedure (MAP):<\/b><span style=\"font-weight: 400;\"> DTAAs establish a mechanism for resolving disputes between the contracting states regarding the interpretation and application of the agreement. The MAP allows the competent authorities of both countries to discuss and resolve these issues through consultation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Exchange of Information<\/b><span style=\"font-weight: 400;\">: DTAAs also promote transparency and cooperation between tax authorities by including provisions for the exchange of information. This assists in preventing tax evasion and promoting fair taxation practices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Savings Clause<\/b><span style=\"font-weight: 400;\">: Many DTAAs include a savings clause that allows a country to tax its residents based on its domestic laws, even if the income is not explicitly covered by the agreement. This clause helps protect the country&#8217;s right to tax certain income streams.<\/span><\/li>\n<\/ul>\n<h2 id=\"rates\"><b>Rates under the Double Taxation Avoidance Agreement<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The DTAA, which India has signed with other nations, specifies the rate at which tax must be deducted on income received to residents of that country. This means that when NRIs make income in India, the <\/span><a href=\"https:\/\/incometaxindia.gov.in\/pages\/international-taxation\/dtaa.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">TDS Rates on DTAA\u2019s<\/span><\/a><span style=\"font-weight: 400;\"> applicable will be calculated using the rates specified in the <\/span><b>Double Taxation Avoidance Agreement<\/b><span style=\"font-weight: 400;\"> with that country.\u00a0<\/span><\/p>\n<h2 id=\"double\"><b>Double Taxation Avoidance Agreement: Section 89A of Finance Act, 2021<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The Finance Act,\u00a02021 added a new Section 89A to alleviate NRI burden caused by double taxation on money collected in overseas retirement accounts maintained with designated nations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This section applies to &#8220;specified persons&#8221; &#8211; individuals who are Indian residents, opened an account in a notified nation while a non-resident of India, and are now residents of that country.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A &#8220;notified account&#8221; is an account established for retirement benefits by a specific individual in the notified country, and income from such an account is not taxed on an accrual basis, but is taxable by that country on a receipt basis.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to the new clause, such income shall be taxed in the way and year specified.<\/span><\/p>\n<h2 id=\"of\"><b>Determination of Applicability of Double Taxation Avoidance Agreement<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">To establish which <\/span><b>Double Taxation Avoidance Agreement<\/b><span style=\"font-weight: 400;\"> (DTAA) applies to your particular case, follow these steps:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The DTAA only applies when a transaction is taxable in both India and another country. A non-resident (NR) or a <\/span><a href=\"https:\/\/legalwindow.in\/foreign-company-indian-subsidiary\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Foreign Company (FC)<\/span><\/a><span style=\"font-weight: 400;\"> should also be involved in the transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determine the <\/span><a href=\"https:\/\/legalwindow.in\/residential-status-of-individuals\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">non-resident party&#8217;s residential status<\/span><\/a><span style=\"font-weight: 400;\">.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The <\/span><b>DTAA Agreement<\/b><span style=\"font-weight: 400;\"> between India and that country will apply.<\/span><\/li>\n<\/ul>\n<p><b>Note: Click here to check the <\/b><a href=\"https:\/\/incometaxindia.gov.in\/pages\/international-taxation\/dtaa.aspx\" target=\"_blank\" rel=\"noopener\"><b>Countries that have a Double Taxation Avoidance Agreement with India<\/b><\/a><b>.<\/b><\/p>\n<h2 id=\"to\"><b>Procedure to apply for Double Taxation Avoidance Agreement<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The steps for determining how to apply DTAA are as follows:<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-117892 size-full\" title=\"Double Taxation Avoidance Agreement\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Screen-Shot-2023-09-12-at-2.41.06-PM.png\" alt=\"Double Taxation Avoidance Agreement\" width=\"461\" height=\"384\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Screen-Shot-2023-09-12-at-2.41.06-PM.png 461w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Screen-Shot-2023-09-12-at-2.41.06-PM-300x250.png 300w\" sizes=\"auto, (max-width: 461px) 100vw, 461px\" \/><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax responsibility under the Income Tax Act, 1961<\/b><span style=\"font-weight: 400;\">: Determine the type of income that is subject to the DTAA and its tax responsibility under the <\/span><a href=\"https:\/\/incometaxindia.gov.in\/Pages\/default.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Income Tax Act, 1961<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax responsibility under the DTAA<\/b><span style=\"font-weight: 400;\">: If the income falls under certain articles of the DTAA, it will be taxed in accordance with such articles.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Finalise the Tax Liability<\/b><span style=\"font-weight: 400;\">: Using section 90(2), of the Income Tax Act, 1961 which determines the DTAA (Treaty Override) is more favourable.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Note: If the NR\/FC has a Permanent Establishment (PE) in India, general taxation provisions apply.<\/span><\/p>\n<h2 id=\"for\"><b>Documents required for receiving DTAA Benefits<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">To benefit from the requirements of the DTAA, an NRI individual must provide the following documentation to the relevant deductor in a timely manner.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Format for self-declaration and indemnity<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/legalwindow.in\/what-is-pan-card-importance-and-use-how-to-apply-for-pan-in-india\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">PAN Card<\/span><\/a><span style=\"font-weight: 400;\"> copy that has been self-attested<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Copy of self-attested visa and passport<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(If applicable) PIO proof copy<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TRC (Tax Residency Certificate)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The <\/span><a href=\"https:\/\/apct.gov.in\/gstportal\/GST_Portal\/pdf\/Acts_Rules\/Finance_act_13_2021.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Finance Act,\u00a02021<\/span><\/a><span style=\"font-weight: 400;\"> states that unless a person gives a Tax Residency Certificate to the deductor, they are not eligible to claim any benefits of relief under a <\/span><b>Double Taxation Avoidance Agreement<\/b><span style=\"font-weight: 400;\">. Application for Certificate of Residence for Purposes of an Agreement Under Sections 90 and 90A of the Income-Tax Act, 1961 (Form 10FA) must be made to the income tax authorities in order to get a Tax Residency Certificate. The certificate will be issued in Form 10FB once the application has been handled properly.<\/span><\/p>\n<p><a href=\"https:\/\/legalwindow.in\/income-tax-return-filing\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-113133\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Get-your-IT-Returns-Filed-by-Expert.png\" alt=\"\" width=\"1000\" height=\"200\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Get-your-IT-Returns-Filed-by-Expert.png 1000w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Get-your-IT-Returns-Filed-by-Expert-600x120.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Get-your-IT-Returns-Filed-by-Expert-300x60.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Get-your-IT-Returns-Filed-by-Expert-768x154.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a><\/p>\n<h2 id=\"conclusion\"><b>Conclusion<\/b><\/h2>\n<p><b>Double Taxation Avoidance Agreement<\/b><span style=\"font-weight: 400;\">s play a crucial role in promoting international trade, investment, and economic cooperation by <\/span><b>avoidance of double taxation<\/b><span style=\"font-weight: 400;\">. India&#8217;s extensive network of DTAAs reflects its commitment to fostering a business-friendly environment and attracting foreign investment. These agreements provide clear guidelines for the taxation of various types of income, prevent tax evasion, and establish mechanisms for resolving disputes. As the global economy continues to evolve, DTAAs remain a vital tool for ensuring fair and efficient taxation in a cross-border context.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Connect with our Tax Consultant at <\/span><a href=\"https:\/\/legalwindow.in\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Legal Window<\/span><\/a><span style=\"font-weight: 400;\">; they will guide you through the entire technicalities of <\/span><a href=\"https:\/\/legalwindow.in\/income-tax-regulations-for-nris\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Taxation related to NRI<\/span><\/a><span style=\"font-weight: 400;\"> and DTAA\u2019s.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In a globalized world where businesses and individuals engage in cross-border transactions and investments, the issue of double taxation can be a significant concern. Double taxation occurs when&hellip;<\/p>\n","protected":false},"author":4,"featured_media":117895,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-117888","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Double Taxation Avoidance Agreement &#187; Legal Window<\/title>\n<meta name=\"description\" content=\"Double Taxation Avoidance Agreement - In a globalized world where businesses and individuals engage in cross-border .\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalwindow.in\/blog\/double-taxation-avoidance-agreement\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Double Taxation Avoidance Agreement\" \/>\n<meta property=\"og:description\" content=\"Double Taxation Avoidance Agreement - In a globalized world where businesses and individuals engage in cross-border .\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalwindow.in\/blog\/double-taxation-avoidance-agreement\/\" \/>\n<meta property=\"og:site_name\" content=\"Legal Window\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/legalwindow.in\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-09-09T10:46:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-09-12T10:50:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/How-to-Pre-Validate-Your-Bank-Account-for-Claiming-Tax-Refund-in-India-19.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CS Garima Kothari (B.COM, MBA)\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CS Garima Kothari (B.COM, MBA)\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/double-taxation-avoidance-agreement\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/double-taxation-avoidance-agreement\\\/\"},\"author\":{\"name\":\"CS Garima Kothari (B.COM, MBA)\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#\\\/schema\\\/person\\\/a7d792fb3d624b37c80fc19d03e265e4\"},\"headline\":\"Solving your query regarding: What is Double Taxation Avoidance Agreement?\",\"datePublished\":\"2023-09-09T10:46:13+00:00\",\"dateModified\":\"2023-09-12T10:50:55+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/double-taxation-avoidance-agreement\\\/\"},\"wordCount\":1353,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/double-taxation-avoidance-agreement\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/wp-content\\\/uploads\\\/How-to-Pre-Validate-Your-Bank-Account-for-Claiming-Tax-Refund-in-India-20.png\",\"articleSection\":[\"Income Tax\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/double-taxation-avoidance-agreement\\\/\",\"url\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/double-taxation-avoidance-agreement\\\/\",\"name\":\"Double Taxation Avoidance Agreement &#187; 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