Persons Covered

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....d the prevention of fiscal evasion with respect to taxes on income and on capital was signed at New Delhi on the 2nd day of June, 2008; And whereas, the date of entry into force of the said Agreement is the 9th day of July, 2009, being the date of later of the notifications of completion of the procedures as required by the respective laws for entry into force of the said Agreement, in accordan....

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.... hereby directs that all the provisions of the said Agreement and the Protocol, as annexed, shall be given effect to in the Union of India with effect from 1st day of April 2010. Annexure AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF India AND THE GOVERNMENT OF THE GRAND DUCHY OF LUXEMBOURG FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH....