Persons Covered

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....l evasion with respect to taxes on income has come into force on the 21st day of November, 1994 after the notification by both the Contracting States to each other of the completion of the procedures required under their laws for bringing into force of the said Agreement in accordance with Article 28 of the said Agreement; Now, therefore, in exercise of the powers conferred by section 90 of the....

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....nce (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third States); Have agreed as follows:] ^3[ARTICLE 1 PERSONS COVERED 1. This Agreement shall apply to persons who are residents of one or both of the Contracting States. 2. For the purposes of this Agreement, income derived by or through ....

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....EPUBLIC OF INDIA AND THE GOVERNMENT OF THE PEOPLES REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME" 2. Substituted vide NOTIFICATION NO. 54/2019 dated 17-07-2019 before it was read as "The Government of the Republic of India and the Government of the People's Republic of China. Desiring to concl....