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of <h1>India-Malaysia Agreement to Avoid Double Taxation and Prevent Fiscal Evasion Effective Under Section 90 of Income-tax Act 1961</h1> The Agreement between the Government of Malaysia and the Government of India aims to avoid double taxation and prevent fiscal evasion concerning income taxes. It became effective on August 14, 2003, following notifications from both countries under Article 28, confirming the completion of necessary legal procedures. Under section 90 of the Income-tax Act, 1961, the Central Government of India mandates implementing all provisions of this Agreement within India. The Agreement applies to individuals or entities residing in one or both contracting states, promoting economic cooperation between Malaysia and India.
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