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of <h1>India-UK Agreement Enforces Double Taxation Avoidance on Estate Duties, Effective June 30, 1956.</h1> The notification announces the enforcement of an agreement between the Governments of India and the United Kingdom, effective June 30, 1956, aimed at avoiding double taxation and preventing fiscal evasion concerning estate duties on deceased persons' estates. The agreement outlines the applicable duties in both countries, definitions, and rules for determining the situs of property. It specifies conditions under which duties are imposed, provides for tax credits, and mandates information exchange between taxation authorities. The agreement applies to estates of persons dying after its enforcement and includes provisions for extension, modification, and termination.
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