Double taxation avoidance: India-Armenia tax convention given legal effect in India and applies to resident taxpayers. The India-Armenia Convention for avoidance of double taxation and prevention of fiscal evasion was given effect in India by governmental direction under domestic implementing powers after mutual completion of procedures for entry into force. Article 1 provides that the Convention applies to persons who are residents of one or both Contracting States, thereby defining the treaty's operative scope with respect to residency.