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of <h1>India-UK Pact Prevents Double Taxation and Evasion on Income and Capital Gains Since 1993.</h1> The agreement between India and the United Kingdom aims to prevent double taxation and fiscal evasion concerning taxes on income and capital gains. Effective from October 26, 1993, the agreement applies to residents of both countries, covering taxes such as income tax, corporation tax, and capital gains tax in the UK, and income tax in India. It outlines the scope, definitions, and specific articles concerning various types of income, including business profits, dividends, interest, royalties, and capital gains. The protocol includes provisions for mutual agreement procedures, exchange of information, and assistance in tax collection, ensuring fair tax treatment and cooperation between the two nations.
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