Federal housing law
U.S. Income Tax Treaty — India Technical Explanation - 1989
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 38 sections
- Jurisdiction
- United States
Contents
- ARTICLE 1
- Article 1 provides that the Convention is applicable to residents of the United States or
- ARTICLE 2
- ARTICLE 3
- ARTICLE 4
- ARTICLE 5
- ARTICLE 6
- ARTICLE 7
- ARTICLE 8
- ARTICLE 9
- ARTICLE 10
- Article 10 provides rules for source, and in some cases residence, country taxation of
- ARTICLE 11
- Article 11 provides rules for source and residence country taxation of interest.
- ARTICLE 12
- Article 12 provides rules for source and residence country taxation of royalties and fees
- ARTICLE 13
- ARTICLE 14
- Article 14 provides for the imposition by the Contracting States of a permanent
- ARTICLE 15
- Article 15 provides the rule that an individual or firm of individuals (other than a
- ARTICLE 16
- ARTICLE 17
- ARTICLE 18
- ARTICLE 19
- ARTICLE 20
- ARTICLE 21
- ARTICLE 22
- ARTICLE 23
- ARTICLE 24
- Article 24 ensures that source basis tax benefits granted by a Contracting State pursuant
- ARTICLE 25
- ARTICLE 26
- ARTICLE 27
- ARTICLE 28
- ARTICLE 29
- ARTICLE 30
- ARTICLE 31