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....taxes on income has entered into force on the 3rd June, 1997 after the notification by both the Contracting States to each other of the completion of the proceedings required by their laws for bringing into force of the said agreement in accordance with paragraph 1 of Article 29 of the said agreement; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (4....

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....angements aimed at obtaining reliefs provided in this agreement for the indirect benefit of residents of third States); Have agreed as follows:] ARTICLE 1 PERSONAL SCOPE This Agreement shall apply to persons who are residents of one or both of the Contracting States.     *************** NOTES:- 1.  Substituted vide Notification No. 69/2025 dated 25-06-2025 before it ....

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