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<h1>India and Trinidad & Tobago Agreement to Avoid Double Taxation Effective Since 1999, Enforced Under Section 90 Income-Tax Act.</h1> The Convention between the Republic of India and the Republic of Trinidad and Tobago aims to avoid double taxation and prevent fiscal evasion concerning income taxes. It became effective on October 13, 1999, following the completion of necessary legal procedures in both countries. Under Article 1, the Convention applies to individuals and entities that are residents of either or both contracting states. The agreement is intended to foster economic cooperation by eliminating tax-related barriers between the two nations. The provisions of this Convention are enforced in India under the authority of section 90 of the Income-Tax Act, 1961.