Double taxation avoidance treaty takes effect, requiring domestic implementation and covering resident taxpayers.

Notification commands that the bilateral Convention for avoidance of double taxation and prevention of fiscal evasion between India and Uganda be given effect under domestic law, following mutual entry into force notifications. The Convention applies to persons who are residents of one or both Contracting States, making residency the operative criterion for application of its income tax rules and anti evasion measures.

---

---

---