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of <h1>India-Malta Agreement to Avoid Double Taxation Enacted Under Section 90 of Income-tax Act, 1961</h1> The agreement between the Republic of India and the Republic of Malta, effective from February 8, 1995, aims to avoid double taxation and prevent fiscal evasion concerning income taxes. This agreement applies to residents of either or both contracting states. It was enacted under the powers granted by section 90 of the Income-tax Act, 1961, and was officially notified on November 22, 1995. The agreement outlines the personal scope and is part of international conventions on double tax avoidance and tax treaties.
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