Article 1 - Persons Covered

Double taxation treaty application to residents establishes mutual relief and commencement rules for tax years following entry into force.

The Agreement creates a bilateral framework to eliminate double taxation and prevent fiscal evasion on income between India and Indonesia, applying to persons who are residents of one or both Contracting States. The Central Government has notified the Agreement under domestic tax law, and the treaty's provisions take effect in respect of income arising in fiscal years beginning on or after the first April following the calendar year in which the Agreement entered into force.