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of <h1>India and Uganda Agree to Avoid Double Taxation and Prevent Fiscal Evasion Under Section 90 of Income-tax Act, 1961.</h1> The Convention between the Government of India and the Government of Uganda aims to avoid double taxation and prevent fiscal evasion concerning income taxes. It applies to individuals or entities residing in one or both of the contracting states. The agreement, effective from August 27, 2004, seeks to promote economic cooperation between the two nations. It was enacted following mutual notification by both governments, as required by their respective laws, and is enforced in India under the powers conferred by Section 90 of the Income-tax Act, 1961.
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