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of <h1>India-GDR Agreement Prevents Double Taxation on Income and Capital; Effective from November 24, 1989.</h1> The agreement between the Republic of India and the German Democratic Republic aims to prevent double taxation on income and capital. Effective from November 24, 1989, it applies to residents of either state and covers various taxes, including income tax and wealth tax in India, and multiple taxes in the German Democratic Republic. The agreement outlines definitions, taxation on business profits, dividends, interest, royalties, and capital gains, and includes provisions for eliminating double taxation and non-discrimination. It also addresses mutual agreement procedures, information exchange, and assistance in tax collection, with provisions for diplomatic privileges and the agreement's validity and termination.
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