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....tion of fiscal evasion with respect to taxes on income that was signed at Seoul, Korea on the 18th day of May, 2015 as set out in the Annexure to this notification (hereinafter referred to as the Agreement); And whereas, the date of entry into force of the said Agreement is the 12th day of September, 2016, being the date of the later of the notifications of the completion of the procedures as req....

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....the prevention of fiscal evasion with respect to taxes on income, as set out in the Annexure here to, shall be given effect to in the Union of India. [F. No. 500/121/1996-FTD-II] ] RAJAT BANSAL, Jt. Secy. ANNEXURE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE REPUBLIC OF KOREA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION ....