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....of India and the Government of Georgia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on capital signed on 24th August, 2011 (the "Agreement"), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by India and Georgia on 7th June, 2017 (the "MLI"). The document was prepared on the basis of the MLI position of India submitted to the Depositary upon ratification on 25th June, 2019 and of the MLI position of Georgia submitted to the Depositary upon ratification on 29th March, 2019. These MLI positions are subject to modifications as provided in the MLI. Modifications made to MLI positions could mod....

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....f the MLI (in English) can be found on the MLI Depository (OECD) webpage at the following link: http://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-BEPS.pdf The authentic legal texts of the Agreement (in English) can be found at the following link: In India: https://www.incometaxindia.gov.in/Pages/international-taxation/dtaa.aspx In Georgia: https://mof.ge/en/5128 The MLI position of India submitted to the Depositary upon ratification on 25th June, 2019 and of the MLI position of Georgia submitted to the Depositary upon ratification on 29th March, 2019 can be found on the MLI Depositary (OECD) webpage.   Entry into Effect of the MLI Provisions: The provisi....