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Category : Agreements Double Taxation Agreements With Different Countries

Double Taxation Avoidance AgreementIncome tax Act 1961 Notification under section 90 Convention between the Government of the Republic of India and the Kingdom of Spain for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and on capitalNotification No G S R 356 E dtd 21 4 1995Whereas the annexed Convention between the Government of the Republic of India and the Kingdom of Spain for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital has entered into force on 12th January 1995 after the exchange of Instruments of Ratification as required by paragraph 2 of Article 30 of the said Convention Now therefore in exercise of the powers conferred by section 90 of the Income tax Act 1961 43 of 1961 the Central Government hereby directs that all the provisions of the said Convention shall be given effect to in the Union of India CONVENTION BETWEEN THE REPUBLIC OF INDIA AND T...