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Shristi Rajput
April 17, 2026

Submitted By: Shristi Rajput

Circular No. 1/2025 : Guidance for application of the Principal Purpose Test (PPT) under India's Double Taxation Avoidance Agreements

Circular No. 1/2025 (Central Board of Direct Taxes): provides guidance on applying the Principal Purpose Test under Indiaโ€™s Double Taxation Avoidance Agreements, clarifying interpretation and anti-abuse measures in cross-border taxation.

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