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<h1>India-Mauritius Convention Enforced to Prevent Double Taxation and Fiscal Evasion, Boost Mutual Trade and Investment.</h1> The Convention between India and Mauritius aims to avoid double taxation and prevent fiscal evasion concerning income and capital gains taxes, while promoting mutual trade and investment. It applies to residents of either or both countries. The agreement came into force following the completion of necessary legal procedures by both governments, as stipulated in Article 28. The Central Government of India, utilizing powers under the Income-tax Act, 1961, and the Companies (Profits) Surtax Act, 1964, mandates the implementation of all provisions of this Convention within India.