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Today’s Top Headlines

Bangladesh, India Agree To Amend DTA

by Mary Swire,, Hong Kong

07 February 2013

On February 4, 2013, Bangladesh’s government approved amendments to the existing double taxation agreement (DTA) between Bangladesh and India, regarding its tax information exchange and student income tax provisions.

Bangladesh proposed amending Article 21 of the existing DTA to waive the income tax currently payable by Bangladeshi students studying in India, or vice versa, for six years. Under the existing agreement, the provision for a tax waiver is limited to up to INR15,000 (USD282), or the equivalent value of BDT, for five years only.

India proposed amending Article 28 of the DTA, incorporating a provision for exchanging income tax-related bank account information between the two governments.

On its part, the Indian government was reported to have already also approved both of the amendments.

TAGS: individuals | compliance | tax | double tax agreement (DTA) | tax compliance | India | agreements | Bangladesh | tax breaks | individual income tax

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