Persons Covered

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.... was signed at New Delhi on the 18th day of February, 2025; And whereas, the said Agreement and Protocol entered into force on the 10th day of September, 2025 in accordance with paragraph 2 of Article 30 of the said Agreement and Protocol; And whereas, paragraph 3 of Article 30 of the said Agreement and Protocol provides that the provisions of the Agreement and Protocol shall have effect in ....

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....ude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and with a view to promoting economic cooperation between the two countries, intending to eliminate double taxation with respect to the taxes covered by this Agreement without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (includi....