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of <h1>India-Norway Tax Treaty Amendment: Royalties and Fees Tax Rate Reduced from 20% to 10% Effective 2006</h1> The notification amends Article 13 of the Convention between India and Norway for the avoidance of double taxation, specifically concerning royalties and fees for technical services. Initially, the taxation rate was set to not exceed 20 percent. Following similar agreements with Armenia, Sudan, and Hungary, which adopted lower rates, the amendment reduces this rate to not exceed 10 percent. This change is effective from April 1, 2006, in India and January 1, 2006, in Norway. The amendment is executed under the powers of the Income-tax Act, 1961, and other relevant legislation.
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