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of <h1>India-Korea Tax Treaty Amended: Article 24 Provisions Extended from 5 to 10 Years for Double Taxation Avoidance.</h1> The notification announces an amendment to the Convention between the Republic of India and the Republic of Korea regarding the avoidance of double taxation and prevention of fiscal evasion on income taxes. Initially, specific provisions in Article 24 were applicable for the first five years of the Convention's effectiveness. This period has now been extended to ten years. The amendment, authorized under the Income-tax Act, 1961, and the Companies (Profits) Surtax Act, 1964, modifies the relevant protocol to reflect this extension.
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