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of <h1>India and Fiji Sign Agreement to Avoid Double Taxation and Prevent Fiscal Evasion Under Section 90 of Income-tax Act</h1> An agreement between the governments of India and Fiji was signed on January 30, 2014, to avoid double taxation and prevent fiscal evasion concerning income taxes. This agreement came into effect on May 15, 2014, upon completion of necessary legal procedures. As per Article 30, paragraph 3(a), its provisions apply in India for income derived from fiscal years starting on or after April 1 following the agreement's enforcement. The Indian government, under section 90 of the Income-tax Act, 1961, has officially notified the implementation of this agreement, which applies to residents of either or both countries.
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