Protocol

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....place, this Agreement shall become effective from the date on which such a Member State introduces a proper Direct Tax Structure and notifies the SAARC Secretariat to this effect. Further that in the event of a conflict between the provisions of this Limited Multilateral Agreement and that of any bilateral Double Taxation Avoidance Agreement between the Member States, the provisions of the Agre....

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....surcharge thereon 4. In Maldives Taxes on income that is direct tax 5. In Nepal Income-tax imposed under the Income-tax Act, 2058 6. In Pakistan Taxes on Income 7. In Sri Lanka Income-tax including the income-tax based on the turnover of enterprises licensed by the Board of Investment Schedule III COMPETENT AUTHORITY The term "Competent Authority" means....