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of <h1>India-Nepal Agreement to Avoid Double Taxation and Prevent Fiscal Evasion on Income Taxes Effective from April 2013</h1> The Agreement between the Governments of India and Nepal aims to avoid double taxation and prevent fiscal evasion concerning income taxes. Signed in Kathmandu on November 27, 2011, it came into force on March 16, 2012, following the completion of necessary legal procedures in both countries. The provisions apply to income derived from fiscal years starting on or after April 1, 2013, in India. This Agreement covers persons who are residents of either or both contracting states and seeks to foster economic cooperation between India and Nepal.
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