Payment Failure - GST Library by TaxReply.com
Home      Free WhatsApp Updates      Have a Query?      Other Services      Vacancy for Trainee
Login | Register    

Latest amendments in GST enacted on 07.03.2019

    

Recommendations of the 33rd GST Council meeting held on 24.02.2019

    

GSTR-3B due date for January 2019 has been extended upto 22.02.2019

    

New GST Input-Output Set off Rules w.e.f. 01.02.2019

    

Cabinet approves creation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT)

    

Delhi High Court stays demand in the case of Hindustan Unilever (HUL) for Profiteering imposed by NAA

    

Major decisions taken in 32nd GST Council Meeting

    

Bank account details are not required for GST Registration now

    

Standard Operating Procedure on TDS updated as on 27.12.2018 issued by CBIC

    

Guidelines and procedure of applications for financial assistance under the Central Scheme named Seva Bhoj Yojna for reimbursement of central tax and Central Government share of integrated tax paid on the purchase of raw food items.

    

31st GST Council Meeting held on 22 December 2018 - Rate changes and clarification in Goods

    

31st GST Council Meeting held on 22 December 2018 - GST rate on services

    

31st GST Council Meeting held on 22 December 2018 - Certain important issues referred by GST Council to various Committees / GoM

    

31st GST Council Meeting held on 22 December 2018 - In-Principle approval given for Law Amendments

    

31st GST Council Meeting held on 22 December 2018 - Formation of Group of Minister as Recommended by the GST Council

    

31st GST Council Meeting held on 22 December 2018 - Recommendations in Return Filing and Procedural Changes

    

31st GST Council Meeting held on 22 December 2018 - Recommendations in GST Rate Changes

    

Directorate General of GST Intelligence arrested the promoters of two Mumbai-based textile firms

    

Prime Minister promises relief in GST on many products from 28% to 18%

    

Development of new return filing system and sharing of data by GSTN with tax authorities

     View all
View all
Home       Login    Pay
TaxReply.com - Free Tax updates for All
GST Library TM
About GST Library
GST Library Pricing
Free Trial
Full Site Search
GST Act / Rules
GST Act / Rules - Latest Amendments
GST Amendment Statistics
GST Notifications / Circulars Press Releases +
National Anti-Profiteering Authority
GST Case Laws
↳ GST AAR Orders
↳ GST AAAR Orders
↳ GST NAA Orders
GST Forms   
E-way Bill
↳ E-way Bill Notificaitons
↳ E-way Bill News
↳ E-way Bill Rules
↳ E-way Bill FAQ
GST Rates for goods and services
GST Calendar / Due Dates
GST Set-off Calculator
GST News / Articles
Finance Bill

DTAA between India and Armenia

Armenia 1. Agreement for Avoidance of Double Taxation and prevention of fiscal evasion with Armenia Whereas the annexed Convention between the Government of the Republic of India and the Government of the Republic of the Armenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, has come into force on the 9th day of September, 2004, on date of the later of the notifications by both the Contracting States to each other, under Article 30 of the said Convention, of the completion of the procedures required by their respective laws for the entry into force of the said Convention: Now, therefore, in exercise of the p

DTAA between India and Australia

AUSTRALIA 1A. Agreement for avoidance of double taxation and prevention of fiscal evasion with Australia Whereas the annexed Agreement between the Government of the Republic of India and the Government of Australia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has entered into force on the 30th day of December, 1991, on the exchange of notes notifying each other that the last of such things has been done as is necessary to give the said Agreement the force of law in India and in Australia, in accordance with paragraph (1) of Article 28 of the said Agreement ; Now, therefore, in exercise of the powers conferr

DTAA between India and Austria

AUSTRIA 2. Agreement for avoidance of double taxation and prevention of fiscal evasion with Austria Whereas the annexed Convention between the Government of the Republic of India and the Government of the Republic of Austria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, shall enter into force on 5th September, 2001, thirty days after the exchange of Instrument of Ratification as required by paragraph 2 of Article 28 of the said Convention; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby directs that all the provisions

DTAA between India and Bangladesh

Bangladesh 3. Agreement for avoidance of double taxation and prevention of fiscal evasion with Bangladesh Whereas the annexed Convention between the Government of the Republic of India and the Government of the People’s Republic of Bangladesh for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income has come into force on the 27th May, 1992 after the exchange of Instruments of Ratification as required by paragraph 1 of Article 31 of the said Convention; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby directs that all the prov

DTAA between India and Belarus

BELARUS 4. Agreement for avoidance of double taxation and prevention of fiscal evasion with Belarus Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Republic of Belarus for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on property (capital) shall enter into force on the seventeenth day of July, 1998, in accordance with Article 30 of the said Agreement, thirty days after the receipt of later of notifications by both the Contracting States to each other of completion of the procedure required by their respective laws for bringing into force of the said Agreement

DTAA between India and Belgium

BELGIUM 1578. Agreement for avoidance of double taxation and prevention of fiscal evasion with Belgium Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has come into force on the first day of October, 1997, the thirtieth day after the receipt of later of notifications by both the Contracting States to each other of the completion of the procedures required for bringing into force of the said Agreement in accordance with paragraph 1 of Article 29 of the said Agreement; Now, therefore, in exe

DTAA between India and Botswana

BOTSWANA Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for avoidance of double taxation and prevention of fiscal evasion with foreign countries – with Government of the Republic of Botswana Whereas an Agreement between the Government of the Republic of India and the Government of the Republic of Botswana for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income was signed in India on the 8th day of December, 2006; And whereas the date of entry into force of the said agreement is the 30th day of January, 2008, being the date of receipt of the later of the notifications after complet

DTAA between India and Brazil

BRAZIL 6. Agreement for avoidance of double taxation and prevention of fiscal evasion with Brazil Whereas the annexed Convention between the Government of the Republic of India and the Government of the Federative Republic of Brazil for avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income has been ratified and the instruments of ratification exchanged at Brasilia on 11th March, 1992 as required by Article 28 of the said Convention : Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961) and section 24A of the Companies (Profits) Surtax Act, 1964 (7 of 1964), the Central Gover

DTAA between India and Bulgaria

BULGARIA 7. Agreement for avoidance of double taxation and prevention of fiscal evasion with Bulgaria Whereas the annexed Convention between the Government of the Republic of India and the Government of the Republic of Bulgaria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital has come into force on the 23rd June, 1995, after the notification by both the Contracting States to each other of the completion of the procedures required under their laws for the bringing into force of the said Convention in accordance with Article 30 of the said Convention; Now, therefore, in exercise of the powers confe

DTAA between India and Canada

CANADA 8. Agreement for avoidance of double taxation of income and the prevention of fiscal evasion with Canada Whereas the agreement between the Government of the Republic of India and the Government of Canada stated in Annexure below for the avoidance of double taxation and for the prevention of fiscal evasion with respect to taxes on income and on capital has entered into force on the 6th May, 1997, after the notification by both the Contracting States of the completion of the procedures required under their laws for bringing into force of the said agreement in accordance with Article 29 of the said agreement ; Now, therefore, in exercise of the powers confe

DTAA between India and China

CHINA 9. Agreement for avoidance of double taxation of income and the prevention of fiscal evasion with China Whereas the annexed Agreement between the Government of the Republic of India and the Government of the People’s Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has come into force on the 21st day of November, 1994 after the notification by both the Contracting States to each other of the completion of the procedures required under their laws for bringing into force of the said Agreement in accordance with Article 28 of the said Agreement; Now, therefore, in exercise of the powe

DTAA between India and Cyprus

Cyprus 10. Agreement for avoidance of double taxation of income and the prevention of fiscal evasion with Cyprus Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Republic of Cyprus for the Avoidance of Double Taxation with respect of taxes on income has entered into force on 21-12-1994, after the notification by both the Contracting States to each other of the completion of the procedures required by their laws for bringing into force the said Agreement in accordance with paragraph 1 of Article 30 of the said Agreement; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961

DTAA between India and Czech Republic

CZECH REPUBLIC 11A. Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with foreign countries - With Czech Republic Whereas the annexed Convention between the Government of the Republic of India and the Government of the Czech Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital has come into force on the 27th day of September, 1999, on the notification by both the Contracting States to each other, under article 30 of the said Convention, of the completion of the procedures required under their respective laws for bringing into force of the said Convention; Now, ther

DTAA between India and Denmark

DENMARK 12.  Agreement for avoidance of double taxation and prevention of fiscal evasion with Denmark Whereas the annexed Convention between the Government of the Republic of India and the Government of the Kingdom of Denmark for the avoidance of double taxation and the prevention of fiscal evasion, with respect to taxes on income and on capital has come into force on the 13th day of June, 1989, on the notification by both the Contracting States to each other of the completion of the constitutional requirements, as required by paragraph 1 of Article 30 of the said Convention; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act

DTAA between India and Egypt

Egypt 13. For agreement with Egypt see ‘United Arab Republic’.  

DTAA between India and Estonia

Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of fiscal evasion with foreign countries - Estonia Notification no. 27/2012 [F.NO.503/02/1997- FTD-1]/so no. 1677(E), DATED 25-7-2012 Whereas an Agreement and the Protocol between the Government of the Republic of India and the Government of the Republic of Estonia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income was signed at Tallinn, Estonia, on 19th day of September, 2011; And whereas, the date of entry into force of the said Agreement is the 20th day of June, 2012, being the date of

DTAA between India and Finland

FINLAND Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Finland* NOTIFICATION No. 36/2010 [F. No. 501/13/1980-FTD-I], DATED 20-5-2010   Whereas, an Agreement and the Protocol between the Government of Republic of India and the Government of the Republic of Finland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income was signed at New Delhi on the 15th day of January, 2010; And, whereas, the date of entry into force of the said Agreement is the 19th day of April, 2010, being thirty days after the da

DTAA between India and France

FRANCE Agreement for avoidance of double taxation with France Whereas the annexed Convention between the Government of the Republic of India and the Government of the French Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital has come into force on the 1st day of August, 1994 on the notification by both the Contracting States to each other of the completion of the procedures required under their law for bringing into force of the said Convention in accordance with paragraph 1 of Article 30 of the said Convention. (2) Now, therefore, in exercise of the powers conferred by section 90 of the I

DTAA between India and Georgia

Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries - Georgia Notification No.4/2012[F.No.503/05/2006-FTD.I], dated 6-1-2012 Whereas an Agreement between the Government of the Republic of India and the Government of Georgia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital was signed at New Delhi on the 24th day of August, 2011; And whereas, the date of entry into force of the said Agreement is the 8th day of December. 2011, being the date of later of the notifications of completion

DTAA between India and Germany

GERMANY 16. Agreement for avoidance of double taxation and prevention of fiscal evasion with Germany Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Federal Republic of Germany for the avoidance of double taxation with respect to taxes on income and capital has been concluded ; And whereas the aforesaid Agreement was brought into force on the 26th day of October, 1996 after the completion by both the Contracting States to each other of the procedure required under their laws in accordance with article 28 of the said Agreement ; Now, therefore, in exercise of the powers conferred by section 90 of

DTAA between India and Greece

GREECE 17. Agreement for avoidance of double taxation with Greece Whereas the annexed Agreement between the Government of India and the Government of Greece for the avoidance of double taxation of income has been ratified and the instruments of ratification exchanged, as required by Article XX of the said Agreement ; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby directs that all the provisions of the said Agreement shall be given effect to in the Union of India. Notification : No. GSR 394, dated 17-3-1967. TEXT OF ANNEXED AGREEMENT DATED 11-2-1965 Whereas the

DTAA between India and Hashemite Kingdom of Jordan

JORDAN 22A. Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with foreign countries - With Hashemite Kingdom of Jordan Whereas the annexed convention between the Government of the Republic of India and the Government of the Hashemite Kingdom of Jordan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has entered into force on the 16th day of October, 1999, in accordance with Article 29 of the said Convention, thirty days after the receipt of the later of the notifications by both the Contracting States to each other of the completion of the procedures required by their respective laws for br

DTAA between India and Hungary

HUNGARY 18. Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries - With Hungary* Whereas the annexed Convention between the Government of the Republic of India and the Government of the Republic of Hungary for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, has come into force on the 4th day of March, 2005, thirty days after the receipt of the later of the notifications by both the Contracting States to each other, under Article 28 of the said Convention, of the completion of the procedures required under their respective laws for the entry into force of this Convention.

DTAA between India and Iceland

ICELAND Agreement for avoidance of double taxation and prevention of fiscal evasion with Iceland Whereas the annexed Agreement between the Government of the Republic of India and the Government of Iceland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed in India on the 23rd day of November, 2007 shall come into force on the 21st day of December, 2007, being the date of receipt of the later of the notifications after completion of procedures as required by the respective laws for the entry into force of this Agreement, in accordance with Article 30 of the said Agreement. Now, therefore, in exercise of the

DTAA between India and Indonesia

INDONESIA 19. Agreement for avoidance of double taxation with Indonesia Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Republic of Indonesia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has entered into force on the 19th December, 1987 on the notification by both the Contracting States to each other of the completion of the procedures required by their laws, as specified by article 26 of the said Agreement; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961) and section 24A of the Companies (Profi

DTAA between India and Ireland

IRELAND 19A. Agreement for avoidance of double taxation and prevention of fiscal evasion with Ireland Whereas the annexed Convention between the Government of the Republic of India and the Government of Ireland for the Avoidance of Double Taxation and for the Prevention of Fiscal Evasion with respect to taxes on income and capital gains has entered into force on 26th December, 2001, thirty days after the receipt of the later of the notifications by both the Contracting States to each other of the completion of the procedure required by their respective laws, as required by Article 28 of the said Convention. Now, therefore, in exercise of the powers conferred by secti

DTAA between India and Israel

ISRAEL 20. Agreement for avoidance of double taxation and prevention of fiscal evasion with Israel Whereas the annexed Convention between the Government of the Republic of India and the Government of the State of Israel for the avoidance of double taxation and for the prevention of fiscal evasion with respect to taxes on income and on capital has entered into force on the 15th May, 1996, after the notification by both the Contracting States to each other of the completion of the procedures required under their laws for bringing into force of the said Convention in accordance with Article 29 of the said Convention. Now, therefore, in exercise of the powers conferred b

DTAA between India and Italy

ITALY 21. Agreement for avoidance for double taxation and prevention of fiscal evasion with Italy* Whereas the annexed Convention between the Government of the Republic of India and the Government of the Republic of Italy for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income has entered into force on 23-11-1995 after the exchange of instruments of ratification by the Contracting States in accordance with paragraph 1 of Article 30 of the said Convention; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby directs that all the provis

DTAA between India and Japan

JAPAN Agreement for avoidance of double taxation and prevention of fiscal evasion with Japan Whereas the annexed Convention between the Government of the Republic of India and the Government of Japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has come into force on the 29th December, 1989 after the exchange of Instruments of Ratification as required by paragraph 1 of Article 28 of the said Convention. Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby directs that all the provisions of the said Convention shall b

DTAA between India and Kazakstan

KAZAKSTAN 23. Agreement for avoidance of double taxation and prevention of fiscal evasion with Kazakstan Whereas the annexed Convention between the Government of the Republic of Kazakstan and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital will enter into force, on the second day of the October, 1997, thirty days after the receipt of the later of notification by both the Contracting States to each other of the completion of the procedures required under their laws for bringing into force of the said Convention in accordance with Article 30 of the said Convention

DTAA between India and Kenya

KENYA 24. Agreement for avoidance of double taxation of income and the prevention of fiscal evasion with Kenya Whereas the Government of India and the Government of Kenya have concluded a Convention, as set out in the Annexure hereto, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; And whereas all the requirements have been completed in India and Kenya as are necessary to give the said Convention the force of law in India and Kenya respectively, as required by paragraph (1) of Article 30 of the said Convention; And whereas the diplomatic notes to this effect have been exchanged between the said two Gov

DTAA between India and Korea

KOREA 25. Agreement for avoidance of double taxation of income and the prevention of fiscal evasion with Korea Whereas the annexed Convention between the Government of the Republic of India and the Government of the Republic of Korea for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has been ratified and the instruments of ratification exchanged, as required by paragraph (1) of article 29 of the said Convention, on 1st August, 1986; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), and section 24A of the Companies (Profits) Surtax Act, 1964 (7 of 1964), t

DTAA between India and Kuwait

Kuwait 29. Agreement for avoidance of double taxation and prevention of fiscal evasion with Kuwait Whereas the annexed Agreement between the Government of the Republic of India and the Government of the State of Kuwait for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed in India on the 15th day of June, 2006 shall come into force on the 17th day of October, 2007, being the date of receipt of the later of the notifications after completion of the procedures as required by the respective laws for the entry into force of this Agreement, in accordance with Article 30 of the said Agreement. Now, therefore, in ex

DTAA between India and Kyrgyz Republic

KYRGYZ REPUBLIC 25A. Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries - With Kyrgyz Republic Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Kyrgyz Republic for the avoidance of double taxation and for the prevention of fiscal evasion with respect to taxes on income has come into force on the 10th January, 2001, thirty days after the date of receipt of the latter of the notifications by the Contracting States to each other of the completion of the procedure required by the respective laws for the entry into force of this Agreement in accordance with Article 29 of the s

DTAA between India and Libya

LIBYA 26. Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Libyan Arab Jamahiriya Whereas the annexed Convention between the Socialist Peoples Libyan Arab Jamahiriya and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has been ratified and the instruments of ratification exchanged as required by Article 25 of the said Convention ; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961) and section 24A of the Companies (Profits) Surtax Act, 1964 (7 of 1964), the Central Government hereby di

DTAA between India and Lithuania

Section 90 of the Income tax Act, 1961 - Double TaxaTION Agreement - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Lithuania Notification No. 28/2012 [F. No. 503/02/1997-FTD-1], dated 25-7-2012 Whereas an Agreement and the Protocol between the Government of the Republic of India and the Government of the Republic of Lithuania for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital (DTAA) was signed at New Delhi on 26th July, 2011; And whereas, the date of entry into force of the said Agreement is the 10th July, 2012, being the date of the later of t

DTAA between India and Luxembourg

Notification Section 90 of Income-tax Act Section 90 of the Income-tax Act, 1961 - Double taxation agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries - Agreement with Government of Grand Duchy of Luxembourg Notification No. 78/2009 [F.NO. 503/1/96-FTD-I], dated 12-10-2009 Whereas, an Agreement and the Protocol between the Government of Republic of India and the Government of the Grand Duchy of Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital was signed at New Delhi on the 2nd day of June, 2008; And whereas, the d

DTAA between India and Malta

MALTA 28. Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Malta Whereas the annexed Agreement between the Government of the Republic of India and the Republic of Malta for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has entered into force on 8th February, 1995, after the notification by both the Contracting States to each other of the completion of the procedures required under their laws for bringing into force of the said Agreement in accordance with paragraph 1 of Article 29 of the said Agreement; Now, therefore, in exercise of the powers conferred by section 90 of the Incom

DTAA between India and Mangolia

MONGOLIA 30. Agreement for avoidance of double taxation and prevention of fiscal evasion with Mongolia Whereas the annexed Agreement between the Government of the Republic of India and the Government of Mongolia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital has entered into force on the 29th March, 1996, on the notification by both the Contracting States to each other of the completion of the procedures required under their laws for the bringing into force of the said Agreement in accordance with Article 29 of the said Agreement. Now, therefore, in exercise of the powers conferred by section 9

DTAA between India and Mauritius

MAURITIUS 29. Agreement for avoidance of double taxation and prevention of fiscal evasion with Mauritius Whereas the annexed Convention between the Government of the Republic of India and the Government of Mauritius for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains and for the encouragement of mutual trade and investment has come into force on the notification by both the Contracting States to each other on completion of the procedures required by their respective laws, as required by Article 28 of the said Convention ; Now, therefore, in exercise of the powers conferred by section 90 of the In

DTAA between India and Montenegro

Notification Section 90 of Income-tax Act Section 90 of the Income-tax Act, 1961 - Double taxation agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries - With the Government of Republic of Montenegro Notification No. 4/2009 [F.No. 503/1/1997-FTD-I]/S.O. 96(E), Dated 7-1-2009 WHEREAS the annexed Convention between the Government of Republic of India and the Council of Ministers of Serbia and Montenegro for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital was signed at New Delhi on 8th day of February, 2006; AND WHEREAS the State Union of Serbia and Montenegro was disin

DTAA between India and Morocco

MOROCCO 30A. Agreement for avoidance of double taxation and prevention of fiscal evasion with Morocco Whereas the annexed Convention between the Government of the Republic of India and the Government of the Kingdom of Morocco for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has come into force on the 20th day of February, 2000, on the notification by both the Contracting States to each other, under Article 29 of the said Convention, of the completion of the procedures required by their respective laws for bringing into force of the said Convention; Now, therefore, in exercise of the powers conferred by section

DTAA between India and Mozambique

DTAA BETWEEN INDIA AND MOZAMBIQUE Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Mozambique NOTIFICATION NO. 30/2011-FT&TR-II [F.NO.501/152/2000-FT&TR-II], dated 31-5-2011 Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Republic of Mozambique for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed in India on the 30th day of September, 2010 shall come into force on the 28th day of February, 2011, being the date of the later of the notif

DTAA between India and Myanmar

SECTION 90 OF THE INCOME-TAX ACT, 1961 - DOUBLE TAXATION AGREEMENT - AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH FOREIGN COUNTRIES - WITH THE UNION OF MYANMAR NOTIFICATION NO. 49/2009-FT & TR-II [F. NO. 504/10/2004-FT & TR-II], DATED 18-6-2009   Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Union of Myanmar for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income has been signed in India on the 2nd day of April, 2008 and notifications of the procedures completed, as required by Article 29 of the said Agreement on

DTAA between India and Namibia

NAMIBIA 31. Agreement for avoidance of double taxation and prevention of fiscal evasion with Namibia Whereas the Convention stated in the Schedule below, between the Government of the Republic of India and the Government of the Republic of Namibia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains has entered into force on 22nd January, 1999 on the notification by both the Contracting States to each other of the completion of the procedures as required by article 29 of the said Convention; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961),

DTAA between India and Nepal

Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries - Nepal Notification No. 20/2012 [F.No.503/03/2005-FTD-II], dated 12-6-2012 WHEREAS the annexed Agreement between the Government of the Republic of India and the Government of Nepal for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (hereinafter referred to as the "Agreement") was signed in Kathmandu, Nepal on the 27th day of November, 2011. WHEREAS the said Agreement entered into force on the 16th day of March, 2012, being the date of th

DTAA between India and Netherlands

NETHERLANDS AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH NETHERLANDS Whereas the annexed convention between the Government of the Republic of India and the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital has come into force on the 21st day of January, 1989, after the notification by both the Contracting States to each other of the completion of the procedures required under their laws for bringing into force of the said Convention; in accordance with paragraph 1 of the Article 29 of the said Convention; Now, therefore, in exercise of

DTAA between India and New Zealand

NEW ZEALAND 34. Agreement for avoidance of double taxation of income and the prevention of fiscal evasion with New Zealand Notification 1 Whereas the annexed Convention between the Government of the Republic of India and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has come into force on the 3rd December, 1986, on the notification by both the Contracting States to each other of the compliance of the constitutional requirements, as required by paragraph (1) of Article 28 of the said Convention ; Now, therefore, in exercise of the powers conferred by section 90 of the

DTAA between India and Norway

Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of fiscal evasion with foreign countries - Norway notification no. 24/2012 [F.NO. 505/3A/81-FTD-I], DATED 19-6-2012 Whereas an Agreement between the Republic of India and the Kingdom of Norway for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital was signed at New Delhi on the 2nd day of February, 2011; And whereas, the date of entry into force of the said Protocol is the 20th day of December, 2011, being the date of later of the notifications of satisfaction of all legal requ

DTAA between India and Oman

OMAN 36. Agreement for avoidance of double taxation and prevention of fiscal evasion with Oman Whereas the annexed agreement between the Government of the Sultanate of Oman and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income has entered into force on the 3rd June, 1997 after the notification by both the Contracting States to each other of the completion of the proceedings required by their laws for bringing into force of the said agreement in accordance with paragraph 1 of Article 29 of the said agreement ; Now, therefore, in exercise of the powers conferred by section 9

DTAA between India and Philippines

PHILIPPINES 37. Agreement for avoidance of double taxation and prevention of fiscal evasion with Philippines Whereas the annexed Convention between the Government of the Republic of India and the Government of the Republic of Philippines for the avoidance of double taxation and the prevention of fiscal evasion with respect of taxes on income has entered into force on the 21st March, 1994, after the notification by both the Contracting States to each other of the completion of the procedures required under their laws for bringing into force of the said Convention in accordance with Article 29 of the said Convention. Now, therefore, in exercise of the powers conferred

DTAA between India and Poland

POLAND 38. Agreement for avoidance of double taxation and prevention of fiscal evasion with Poland Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Polish People’s Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has come into force on the 26th October, 1989, after the notification by both the Contracting States and communication to each other of the completion of procedures required under their laws for bringing into force of the said Agreement in accordance with article 30 of the said Agreement ; Now, therefore, in exercise of the powers co

DTAA between India and Portuguese Republic

PORTUGUESE REPUBLIC 38A. Agreement for avoidance of double taxation and prevention of fiscal evasion with Portuguese Republic Whereas the annexed Convention between the Government of the Republic of India and the Government of the Portuguese Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has come into force, on the 30th April, 2000, thirty days after the date of exchange of diplomatic notes indicating the completion of internal legal procedures necessary in each Contracting State for the entry into force of this Convention in accordance with Article 29 of the said Convention; Now, therefore, in exerc

DTAA between India and Qatar

QATAR 38B. Agreement for avoidance of double taxation and prevention of fiscal evasion with Qatar Whereas the annexed Agreement between the Government of the Republic of India and the Government of the State of Qatar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has come into force on the 15th day of January, 2000, on the notification by both the Contracting States to each other, under Article 29 of the said Agreement, of the completion of the procedures required by their respective laws for bringing into force of the said Agreement; Now, therefore, in exercise of the powers conferred by section 90 of the In

DTAA between India and Romania

Romania 39. Agreement for avoidance of double taxation with Romania Whereas the annexed Convention between the Government of the Republic of India and the Government of the Socialist Republic of Romania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has come into force on the 14th November, 1987 on the exchange of the Instruments of Ratification by both the Contracting States, as required by paragraph (1) of article 31 of the said Convention ; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961) and section 24A of the Companies (Profits) Surtax Act, 1964 (

DTAA between India and Russia

RUSSIA 40. Agreement for avoidance of double taxation and prevention of fiscal evasion with Russian Federation* Whereas the annexed agreement between the Government of the Russian Federation and the Government of the Republic of India for the avoidance of double taxation with regard to taxes on income has entered into force on the eleventh day of April, 1998, thirty days after the receipt of later of notifications by both the Contracting States to each other of the completion of the procedures required under their respective laws for entry into force of the said agreement in accordance with article 28 of the said agreement. Now, therefore, in exercise of the powers c

DTAA between India and Saudi Arabia

SAUDI ARABIA 40A. Agreement for avoidance of Double Taxation and Prevention of Fiscal Evasion with Saudi Arabia Whereas the annexed Convention between the Government of the Republic of India and the Government of the Kingdom of Saudi Arabia for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income shall come into force on the 1st day of November, 2006, being the first day of the second month following the month in which the later of the notifications after completion of the procedures as required by the respective laws for the entry into force of this Convention was received, in accordance with Article 28 of the said Convention.

DTAA between India and Serbia

SERBIA Agreement for avoidance of double taxation and prevention of fiscal evasion with Serbia   Whereas the annexed Convention between the Government of Republic of India and the Council of Ministers of Serbia and Montenegro for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital was signed at New Delhi on 8-2-2006; And whereas the State Union of Serbia and Montenegro was disintegrated into two independent States after Montenegro’s formal declaration of independence on 3-6-2006 and Serbia’s formal declaration of independence on 5-6-2006; And whereas the National Assembly of the Republic of Serbia has ratified

DTAA between India and Singapore

Singapore 41. Agreement for avoidance of double taxation and prevention of fiscal evasion with Singapore Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has entered into force on 27th May, 1994 on the notification by both the Contracting States to each other of the completion of the procedures required by their respective laws, as required by the said Agreement; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Govern

DTAA between India and Slovenia

Slovenia 41A. Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with foreign countries - With Slovenia Whereas the annexed Convention between the Government of the Republic of India and the Government of the Republic of Slovenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, has come into force on the 17th day of February, 2005, the day on which the Instruments of Ratification were exchanged by the representatives of the two Governments, under Article 28 of the said Convention, for the entry into force of this Convention. Now, therefore, in exercise of the powers conferred by sectio

DTAA between India and South Africa

South Africa 42. Agreement for Avoidance of double taxation and fiscal evasion with foreign countries Whereas the annexed agreement between the Government of the Republic of India and the Government of the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, has entered into force on the twenty-eighth day of November, 1997, in accordance with Article 28 of the said Agreement, after the notification by both the contracting States to each other of the completion of the procedures required under their laws for the bringing into force of the said agreement; Now, therefore, in exercise of the

DTAA between India and Spain

Spain 43. Agreement for avoidance of double taxation and prevention of fiscal evasion with Spain Whereas the annexed Convention between the Government of the Republic of India and the Kingdom of Spain for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital has entered into force on 12th January, 1995 after the exchange of Instruments of Ratification as required by paragraph 2 of Article 30 of the said Convention ; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby directs that all the provisions of the said Convention

DTAA between India and Srilanka

SRI LANKA 44. Agreement for avoidance of double taxation and prevention of fiscal evasion with Sri Lanka Whereas the annexed Convention between the Government of the Republic of India and the Government of the Democratic Socialist Republic of Sri Lanka for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital has been ratified and the instruments of ratification exchanged as required by article 29 of the said Convention ; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), and section 24A of the Companies (Profits) Surtax Act, 1964 (7 of 1964), the C

DTAA between India and Sudan

Sudan 44A.  Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Sudan Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Republic of the Sudan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, has come into force on the 15th day of April, 2004 on the date of receipt of the later of the notifications by both the Contracting States to each other, under Article 29 of the said Agreement of the completion of the procedures required by the respective laws for the entry into force of this Agreement. Now, therefore, in exercise of th

DTAA between India and Sweden

SWEDEN 45. Agreement for avoidance of double taxation and prevention of fiscal evasion with Sweden* Whereas the annexed Convention between the Government of the Kingdom of Sweden and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income and on capital shall come into force, on the twenty-fifth day of the December, 1997, thirty days after the receipt of the letter of the notifications by both the Contracting States to each other of the procedures required under their laws for bringing into force of the said Convention in accordance with Article 30 of the said Convention; Now, t

DTAA between India and Swiss Confederation

SWISS CONFEDERATION   Agreement for avoidance of double taxation and prevention of fiscal evasion with Swiss Confederation Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Swiss Confederation for the avoidance of double taxation with respect to taxes on income has entered into force on 29th December, 1994, after the notification by both the Contracting States to each other of the completion of the procedures required under their laws for bringing into force of the said Agreement in accordance with paragraph 1 of Article 26 of the said Agreement; Now, therefore, in exercise of the powers conferred by se

DTAA between India and Syrian Arab Republic

Syrian Arab Republic Section 90 of the Income-tax Act, 1961 - Double taxation agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries - With the Government of the Syrian Arab Republic Notification no. 33/2009-FTD-II [F.No. 503/7/2005-FTD-II], Dated 30-3-2009 Whereas the annexed Agreement and Protocol between the Government of the Republic of India and the Government of the Syrian Arab Republic for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income signed in India on the 18th day of June, 2008 shall come into force on the 10th day of November, 2008, being the date

DTAA between India and Tajikistan

Tajikistan Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign countries with the Government of the Republic of Tajikistan Notification No. 58/2009-FT & TR-II [F.No. 503/10/95-FT & TR-II], dated 16-7-2009   Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Republic of Tajikistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income signed in India on the 20th day of November, 2008 shall come into force on the 10th day of April, 2009, being the date of the later of the notifications after completion of the pr

DTAA between India and Thailand

THAILAND 49. 2Agreement for avoidance of double taxation of income and the prevention of fiscal evasion with Thailand Whereas the annexed Convention between the Government of the Republic of India and the Government of the Kingdom of Thailand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has been ratified and the instruments of ratification exchanged as required by Article 28 of the said Convention on 13th March, 1986; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961) and section 24A of the Companies (Profits) Surtax Act, 1964 (7 of 1964), the Central

DTAA between India and Trinidad and Tobago

Trinidad and Tobago 49A. Agreement for avoidance of double taxation and prevention of fiscal evasion Whereas the annexed Convention between the Government of the Republic of India and the Government of the Republic of Trinidad and Tobago for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, has entered into force on the thirteenth day of October, 1999, thirty days after the receipt of the later of the notifications by both the Contracting States to each other of the completion of the procedures required under their laws for bringing into force of the said Convention in accordance with article 29 of the said Convention;

DTAA between India and Turkey

TURKEY 50. Agreement for avoidance of double taxation and the prevention of fiscal evasion with Turkey Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Republic of Turkey for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income has come into force on the first day of February, 1997, after the notification by the Contracting States to each other of the completion of the procedures required for bringing into force the said Agreement in accordance with paragraph 1 of Article 27 of the said Agreement ; Now, therefore, in exercise of the powers conferred under section 9

DTAA between India and Turkmenistan

Turkmenistan 51. Agreement for avoidance of double taxation and the prevention of fiscal evasion with Turkmenistan Whereas the annexed Convention between the Government of the Republic of India and the Government of Turkmenistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital has entered into force on the seventh day of July, 1997 after the notification by the Contracting States to each other of the completion of procedures required by its law for bringing into force of the said Convention in accordance with Article 30 of the said Convention ; Now, therefore, in exercise of the powers conferred

DTAA between India and UAE

UAE Agreement for avoidance of double taxation and the prevention of fiscal evasion with United Arab Emirates Whereas the annexed agreement between the Government of the United Arab Emirates and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital has entered into force on the 22nd September, 1993 after the notification by both the Contracting States to each other of the completion of the proceedings required by laws for bringing into force of the said agreement in accordance with paragraph 1 of Article 30 of the said agreement. Now, therefore, in exerci

DTAA between India and UAR-Egypt

UAR (Egypt) 53. Agreement for avoidance of double taxation with United Arab Republic (Egypt) Whereas the annexed Convention between the Government of India and the Government of the United Arab Republic for the avoidance of double taxation with respect to taxes on income has been ratified and the instruments of ratification exchanged, as required by article XXIX of the said Convention ; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), and section 24A of the Companies (Profits) Surtax Act, 1964 (7 of 1964), the Central Government hereby directs that all the provisions of the said Convention shall be given

DTAA between India and Uganda

Uganda 55A. Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Uganda Whereas the annexed Convention between the Government of the Republic of India and the Government of Uganda for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, has come into force on the 27th August, 2004, on the notification by both the Contracting States to each other, under article 29 of the said Convention of the completion of the procedures required by their respective laws for bringing into force of the said Convention: Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1

DTAA between India and UK

UK 55. Agreement for avoidance of double taxation and prevention of fiscal evasion with United Kingdom of Great Britain and Northern Ireland Whereas the annexed Convention between the Government of the Republic of India and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains has entered into force on 26th October, 1993 on the notification by both the Contracting States to each other of the completion of the procedures required by their respective laws, as required by Article 30 of the said Convention; Now, therefore, in ex

DTAA between India and Ukraine

Ukraine 55B. Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Ukraine Whereas the annexed Convention between the Government of Republic of India and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital shall, enter into force, on the 31st October, 2001, on the date of the later of notifications by each of the Contracting States to each other, of the completion of the procedures required under their respective laws, as required by Article 30 of the said Convention; Now, therefore, in exercise of the powers conferred by section 90 of the Income-

DTAA between India and United Mexican States

Notification Income-tax Act Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with United Mexican States Notification No. 86/2010 [F. No. 503/4/91-FTD-I], dated 26-11-2010 Whereas, an Agreement and the Protocol between the Government of Republic of India and the Government of the United Mexican States for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income was signed at New Delhi on the 10th day of September, 2007; And whereas, the date of entry into force of the said Agreement is the 1st day of February, 2010, b

DTAA between India and USA

USA 54. Agreement for avoidance of double taxation of income with USA Whereas the annexed Convention between the Government of the United States of America and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has entered into force on the 18th December, 1990 after the notification by both the Contracting States to each other of the completion of the procedures required under their laws for bringing into force of the said Convention in accordance with paragraph 1 of Article 30 of the said Convention ; Now, therefore, in exercise of the powers conferred by section 90 of the

DTAA between India and Vietnam

Vietnam 57. Agreement for avoidance of double taxation and prevention of fiscal evasion with Vietnam Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Socialist Republic of Vietnam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has come into force on the 2nd day of February, 1995, after the notification by both the Contracting States to each other of the completion of the procedures required under their laws for bringing into force of the said Agreement in accordance with Article 29 of the said Agreement; Now, therefore, in exercise of the powers conferred

DTAA between India and Zambia

Zambia 58. Agreement for avoidance of double taxation and prevention of fiscal evasion with Zambia Whereas the Government of the Republic of India and the Government of the Republic of Zambia have concluded a Convention as set out in the Annexure hereto, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income ; And whereas all the requirements have been completed in India and Zambia as are necessary to give the said Convention the force of law in India and Zambia respectively, as required by paragraph (1) of article 29 of the said Convention ; And whereas the diplomatic notes to this effect have been exchanged b