Entry into force of tax convention alters applicability, requiring withdrawal of earlier treaty relief to foreign enterprises.

The Convention between India and Kenya entered into force on 10th March 1989 and shall have effect in India for income assessable for assessment years commencing on or after 1st April 1989. A prior 14th June 1985 communication was premature. A revised Notification is being issued. Officers must withdraw treaty relief improperly allowed to Kenyan enterprises for assessment years 1985-86 to 1988-89 and report remedial action to the Board by the first week of April 1990.

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