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    <title>Agreement between the Government of the Republic of India and the Government of the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes</title>
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    <description>The notification gives effect in India to the India-South Africa income tax Agreement which allocates taxing rights between residents and source States, defines residency and permanent establishment, limits source withholding on certain cross border income subject to beneficial owner and permanent establishment exceptions, prescribes methods for elimination of double taxation by deduction or credit, and establishes mutual agreement, information exchange, and assistance in recovery procedures, together with entry into force, transitional application and termination rules.</description>
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