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of <h1>India-Indonesia Agreement to Avoid Double Taxation Enforced Under Section 90 of Indian Income-tax Act, 1961</h1> The Agreement between the Governments of India and Indonesia aims to avoid double taxation and prevent fiscal evasion concerning income taxes. It was signed on July 27, 2012, and became effective on February 5, 2016, following the completion of necessary legal procedures. The Agreement applies to residents of either or both countries and is enforced in India for income from any fiscal year starting on or after April 1 following its entry into force. The provisions are enacted under section 90 of the Indian Income-tax Act, 1961, to enhance economic cooperation between the two nations.
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