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of <h1>India-Botswana Agreement to Prevent Double Taxation Effective April 1, 2009, Covers Income Types and Special Groups.</h1> The agreement between the governments of India and Botswana, signed on December 8, 2006, aims to prevent double taxation and fiscal evasion regarding income taxes. It became effective on January 30, 2008, and its provisions apply in India from April 1, 2009. The agreement outlines the taxation rights of both countries over various income types, including business profits, dividends, interest, and royalties. It provides guidelines for eliminating double taxation, non-discrimination, mutual agreement procedures, and exchange of information. The agreement also addresses taxation for specific groups, such as students, teachers, and government employees, and includes provisions for termination and entry into force.
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