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The Third Protocol to the India-Singapore DTAA brings source-based share gains taxation with effect from when?

A1 April 2019
B1 April 2015
C1 April 2017
D1 January 2016
Answer & Solution
Correct answer: C. 1 April 2017
The Third Protocol amends the agreement from 1 April 2017 to tax share gains at source.
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