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CBDT releases MLI synthesised text for India- Malta & India-Georgia tax treaties

February 22, 2020
The Central Board of Direct Taxes (CBDT) has released the synthesised text with two more countries, i.e., Malta and Georgia. Synthesised text incorporates the changes made by the MLI on the basis of respective positions taken by both the countries. The MLI provisions that are applicable are included in boxes in the relevant provisions of convention.
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