Section 90 - Agreement with foreign countries or specified territories - Income-tax Act, 1961

Extract

..... at country or specified territory, as the case may be, 15[without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in the said agreement for the indirect benefit to residents of any other country or territory),] or (c) for exchange of information for the prevention of evasion or avoidance of income-tax chargeable under this Act or under the corresponding law in force in that country or specified territory, as the case may be, or investigation of cases of such evasion or avoidance, or (d) for recovery of income-tax under this Act and under the corresponding law in force in that country or specified territory, as the .....

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Section 90 - Agreement with foreign countries or specified territories - Income-tax Act, 1961

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..... he assessee referred to in sub-section (4) shall also provide such other documents and information, as may be prescribed.] Explanation 1.- For the removal of doubts, it is hereby declared that the charge of tax in respect of a foreign company at a rate higher than the rate at which a domestic company is chargeable, shall not be regarded as less favourable charge or levy of tax in respect of such foreign company. Explanation 2.- For the purposes of this section, "specified territory" means any area outside India which may be notified as such by the Central Government.] 9[Explanation 3.-For the removal of doubts, it is hereby declared that where any term is used in any agreement entered into under sub-section (1) and not defined und .....

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Section 90 - Agreement with foreign countries or specified territories - Income-tax Act, 1961

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..... ividends on preference shares) payable out of its income in India" omitted by the Finance (No. 2) Act, 2004, w.r.e.f. 1-4-1962. 8. Substituted vide Finance (No.2) Act, 2009, w.e.f. 1-10-2009, before it was read as, "1[Agreement with foreign countries. 90. 2[(1)] The Central Government may enter into an agreement with the Government of any country outside India- 3[(a) for the granting of relief in respect of- (i) income on which have been paid both income-tax under this Act and income-tax in that country; or (ii) income-tax chargeable under this Act and under the corresponding law in force in that country to promote mutual economic relations, trade and investment, or] (b) for the avoidance of double taxation of income under this Ac .....

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Section 90 - Agreement with foreign countries or specified territories - Income-tax Act, 1961

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..... evy of tax in respect of such foreign company 7[***].]” 9. Inserted vide Finance Act, 2012, w.e.f. 01-4-2013. 10. Omitted vide Finance Act 2013, before it was read as “(2A) Notwithstanding anything contained in sub-section (2), the provisions of Chapter X-A of the Act shall apply to the assessee, even if such provisions are not beneficial to him”. 11. Inserted vide Finance Act 2013, w.e.f. 1st day of April, 2016. 12. Substituted vide Finance Act 2013, w.e.f. April 1, 2013, before it was read as; “a certificate, containing such particulars as may be prescribed, of his being a resident” 13. Inserted vide Finance Act 2013, w.e.f. April 1, 2013. 14. Inserted vide THE FINANCE ACT, 2017 w.e.f. 1st day of April, 2018 .....

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Section 90 - Agreement with foreign countries or specified territories - Income-tax Act, 1961

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03/2022 - Dated: 16-7-2022 - Specifying Forms, returns, statements, reports, orders, by whatever name called, prescribed in Appendix-II to be furnished electronically under sub-rule (1) and sub-rule (2) of Rule 131 of the Income-tax Rules, 1962
135/2021 - Dated: 8-12-2021 - Agreement between the Government of the Republic of India and the Government of the Kyrgyz Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes
29/2021 - Dated: 1-4-2021 - Agreement between the Government of the Republic of India and the Government of the Islamic Republic of Iran for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes
22/2020 - Dated: 24-4-2020 - Agreement between the Government of the Republic of India and the Government of the Republic of Austria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes
14/2020 - Dated: 4-3-2020 - Govt. notifies Brunei Darussalam for the Exchange of Information and Assistance in Collection with Respect of Taxes.
84/2019 - Dated: 22-10-2019 - Agreement between the Government of the Republic of India and the Government of the Kingdom of Morocco for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes
58/2019 - Dated: 27-8-2019 - Agreement 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
57/2019 - Dated: 9-8-2019 - Central Government notifies Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting
54/2019 - Dated: 17-7-2019 - Agreement between the Government of the Republic of India and the Government of the People’s Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes
40/2019 - Dated: 21-5-2019 - Agreement between the Government of the Republic of India and the Republic of the Marshall Islands for the exchange of Information with respect to taxes
89/2018 - Dated: 21-12-2018 - Agreement between the Government of the Republic of India and the Republic of the Hong Kong Special Administrative Region of People’s Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes
43/2018 - Dated: 11-9-2018 - Agreement between the Government of the Republic of India and the Government of the Portuguese Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes
32/2018 - Dated: 17-7-2018 - Central Government notifies that the provisions of Mutual Agreement through exchange of letters, shall be given effect to in the Union of India with effect from 29th April, 2018
30/2018 - Dated: 5-7-2018 - Agreement between the Government of the Republic of India and the Government of the Republic of Armenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes
29/2018 - Dated: 22-6-2018 - Central Government notifies in a case where a foreign company is said to be resident in India on account of its Place of Effective Managemen
21/2018 - Dated: 4-5-2018 - Agreement between the Government of the Republic of India and the Government of the State of Kuwait for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes
20/2018 - Dated: 12-4-2018 - Agreement between the Government of the Republic of India and the Government of the Republic of Kazakhstan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes
11/2018 - Dated: 19-2-2018 - Agreement between the Government of the Republic of India and the Government of the Republic of Kenya for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes
F. No. 500/101/2016 -FT&TR–V - S.O. 93(E) - Dated: 4-1-2018 - Agreement between the Government of the Republic of India and the Government of the Federative Republic of Brazil for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes
93/2017 - Dated: 2-11-2017 - Agreement between the Government of the Republic of India and the Government of the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes
90/2017 - Dated: 27-10-2017 - Agreement between the Government of the Republic of India and the Government of the Republic of Slovenia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes
82/2017 - Dated: 30-8-2017 - Agreement between the Government of the Republic of India and the Government of the Socialist Republic of Viet Nam for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes
18/2017 - Dated: 23-3-2017 - Agreement between the Government of the Republic of India and the Government of the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes
10/2017 - Dated: 14-2-2017 - Agreement between the Government of the Republic of India and the State of Israel for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes
3/2017 - Dated: 10-1-2017 - Agreement between the Government of the Republic of India and the Government of Republic of Cyprus for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes
102/2016 - Dated: 28-10-2016 - Agreement between the Government of the Republic of India and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes
96/2019 - Dated: 24-10-2016 - Agreement between the Government of the Republic of India and the Republic of Korea for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes
80/2016 - Dated: 8-9-2016 - Agreement between the Government of the Republic of India and the Government of Republic of Seychelles for the Exchange of Information with respect to taxes
77/2016 - Dated: 2-9-2016 - Agreement for Avoidance of Double Taxation of Income Derived From International Air Transport - Republic of Maldives
76/2016 - Dated: 2-9-2016 - Agreement between the Government of the Republic of India and the Government of Republic of Maldives for the Exchange of Information with respect to taxes
68/2016 - Dated: 10-8-2016 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Republic of Mauritius
62/2016 - Dated: 21-7-2016 - Agreement between the Government of the Republic of India and the Government of Saint Kitts and Nevis for the exchange of information relating to taxes 21 July 2016
17/2016 - Dated: 16-3-2016 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Republic of Indonesia
2/2016 - Dated: 13-1-2016 - DTAA - Amending the Agreement Republic of India and the Government of the Republic of Belarus
94/2015 - Dated: 21-12-2015 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Macedonia
88/2015 - Dated: 1-12-2015 - Agreement between the Government of the Republic of India and the Government of the Kingdom of Thailand for the Exchange of Information with respect to taxes
77/2015 - Dated: 30-9-2015 - Agreement between the Government of the Republic of India and the Government of the United States of America for the Exchange of Information with respect to taxes
63/2015 - Dated: 12-8-2015 - Agreement between the Government of the Republic of India and the Government of the Republic of San Marino for the Exchange of Information with respect to taxes
45/2015 - Dated: 22-5-2015 - Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for avoidance of double taxation and prevention of fiscal evasion with foreign countries – Denmark
25/2015 - Dated: 23-3-2015 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - - Czechoslovak Socialist Republic - Clarification on Applicability of Agreement Dated 25-5-1987 to Slovak Republic
24/2015 - Dated: 17-3-2015 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Republic of Croatia
10/2015-FT&TR-II - Dated: 2-2-2015 - Double Taxation Agreement - Amendment of Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with foreign countries – South Africe - Amendment in Notification No. GSR 198(E), Dated 21-4-1998
47/2014 - Dated: 24-9-2014 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Poland
44/2014 - Dated: 23-9-2014 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Republic of Colombia
42/2014 - Dated: 5-9-2014 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Royal Government of Bhutan
35/2014 - Dated: 12-8-2014 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Fiji
34/2014 - Dated: 5-8-2014 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Malta
30/2014 - Dated: 6-6-2014 - AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE PRINCIPALITY OF LIECHTENSTEIN FOR THE EXCHANGE OF INFORMATION WITH RESPECT TO TAXES.
23/2014 - Dated: 28-3-2014 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Sri Lanka
13/2014 - Dated: 5-3-2014 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Romania
12/2014 - Dated: 5-3-2014 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Latvia
10/2014 - Dated: 10-2-2014 - U/s 90 of the IT Act, 1961 - Double Taxation Agreement - Amendment of Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with foreign countries - United Kingdom & Northern Ireland - Amendment in Notification No. GSR 91(E), dated 11-2-1994.
03/2014 - Dated: 7-1-2014 - Agreement between the Government of the Republic of India and the Government of the Belize for the Exchange of Information with respect to taxes
02/2014 - Dated: 7-1-2014 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Albania
74/2013 - Dated: 20-9-2013 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Australia - Amendment in Notification No. GSR 60(E), Dated 22-1-1992
63/2013 - Dated: 14-8-2013 - DOUBLE TAXATION AGREEMENT - AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH FOREIGN COUNTRIES - SWEDEN - AMENDMENT IN NOTIFICATION NO. GSR 705(E), DATED 17-12-1997
57/2013 - Dated: 1-8-2013 - Amendment in Rule 21AB and Insertion of Form 10F - Income-tax (11th Amendment) Rules, 2013
53/2013/500/138/2002-FTD-II - Dated: 5-7-2013 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Oriental Republic of Uruguay
50/2013 - Dated: 4-7-2013 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Bangladesh- Amendment in Notification No. GSR 758(E), Dated 8-9-1992
44/2013 - Dated: 19-6-2013 - Agreement between the Government of the Republic of India and the Government of the Kingdom of Bahrain for the Exchange of Information with respect to taxes
43/2013 - Dated: 12-6-2013 - U/s 90 of the Income Tax Act, 1961 - Double Taxation Agreement - Agreement for Exchange of Information to Taxes with Foreign Countries - Principality of Monaco
29/2013 - Dated: 12-4-2013 - SECTION 90 OF THE INCOME-TAX ACT, 1961 - DOUBLE TAXATION AGREEMENT - AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH FOREIGN COUNTRIES - UAE - AMENDMENT IN NOTIFICATION NO. GSR 710(E), DATED 18-11-1993
28/2013 - Dated: 1-4-2013 - SECTION 90 OF THE INCOME-TAX ACT, 1961 – DOUBLE TAXATION AGREEMENT – AGREEMENT FOR EXCHANGE OF INFORMATION WITH RESPECT TO TAXES WITH FOREIGN COUNTRIES – GIBRALTAR
22/2013 - Dated: 22-3-2013 - DTAA – AGREEMENT FOR EXCHANGE OF INFORMATION AND ASSISTANCE IN COLLECTION WITH RESPECT TO TAXES WITH FOREIGN COUNTRIES – ARGENTINE
14/2013 - Dated: 21-2-2013 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Ethiopia
7/2013 - Dated: 29-1-2013 - DTAA - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries - Malaysia
2/2013 - Dated: 14-1-2013 - DTTA - AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH FOREIGN COUNTRIES - NETHERLANDS
54/2012 - Dated: 17-12-2012 - Double taxation agreement - Agreement with foreign countries or specified territories - Notified 'Specified Territory'
49/2012 - Dated: 7-11-2012 - Amendment in DTAA - Agreement for avoidance of double of fiscal taxation and preventionevasion with foreign countries - Uzbekistan
43/2012 - Dated: 10-10-2012 - DTAA - Agreement For Exchange Of Information With Respect To Taxes With Macao Special Administrative Region Of People’s Republic Of China
39/2012 - Dated: 17-9-2012 - Income-tax (12th Amendment) Rules, 2012. - Insertion of Rule 21AB & Form Nos. 10FA & 10FB
35/2012 - Dated: 28-8-2012 - Double Taxation Agreement - Multilateral Convention on Mutual Administrative Assistance on tax matters with oecd member countries
32/2012 - Dated: 17-8-2012 - DOUBLE TAXATION AGREEMENT - AGREEMENT FOR EXCHANGE OF INFORMATION AND ASSISTANCE IN COLLECTION WITH RESPECT TO TAXES WITH FOREIGN COUNTRIES - LIBERIA.
30/2012 - Dated: 9-8-2012 - Double Taxation Agreement - Agreement for Exchange of Information with respect to Taxes with Guernsey.
28/2012 - Dated: 25-7-2012 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Lithuania.
27/2012 - Dated: 25-7-2012 - DTAA - Agreement for Avoidance of Double Taxation and Prevention of fiscal evasion with foreign countries - Estonia
26/2012 - Dated: 10-7-2012 - Double taxation Agreement - Agreement between the Government of the Republic of India and the Government of Jersey for the Exchange of Information and Assistance in Collection with Respect to Taxes
24/2012 - Dated: 19-6-2012 - Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of fiscal evasion with foreign countries - Norway
20/2012 - Dated: 12-6-2012 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries - Nepal.
19/2012 - Dated: 24-5-2012 - Double taxation agreement - Agreement for avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign countries - Japan - Amendment in Notification No. GSR 101(E).Amendment in Notification No. GSR 101(E) -
08/2012-FT&TR-II - Dated: 16-2-2012 - Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries - Tanzania.
04/2012 - Dated: 6-1-2012 - Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries - Georgia.
62/2011 - Dated: 27-12-2011 - U/s 90 of the IT Act, 1961 - Double Taxation Agreement - Amendment of Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with foreign countries - Swiss Confederation.
61/2011 - Dated: 27-12-2011 - U/s 90 of the IT Act, 1961 - Double Taxation Agreement - Agreement Between the Government of the RepublicC of India and the Government of the Cayman Islands for the Exchange of Information with Respect to Taxes.
54/2011 - Dated: 3-10-2011 - U/s 90 of the IT Act, 1961 - Double Taxation Agreement - Agreement for Exchange of Information with respect to taxes with British Virgin Islands
47/2011 - Dated: 1-9-2011 - AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH SINGAPORE - SECOND PROTOCOL AMENDING SAID AGREEMENT.
30/2011 - Dated: 31-5-2011 - Agreement between the Government of the Republic of India and the Government of the Republic of Mozambique.
26/2011 - Dated: 13-5-2011 - DTAA - AGREEMENT BETWEEN INDIA AND ISLE OF MAN FOR EXCHANGE OF INFORMATION WITH RESPECT TO TAXES
25/2011 - Dated: 13-5-2011 - DTAA - AGREEMENT BETWEEN INDIA & COMMONWEALTH OF THE BAHAMAS FOR THE EXCHANGE OF INFORMATION WITH RESPECT TO TAXES
05/2011 - Dated: 24-1-2011 - DTAA agreement with Bermuda.
03/2011 - Dated: 10-1-2011 - Double Taxation Avidence Agreement (DTAA) among SAARC Members.
86/2010 - Dated: 26-11-2010 - DTAA with United Mexican States
36/2010 - Dated: 20-5-2010 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Finland
25/2010 - Dated: 20-4-2010 - Notified by Central Government - Hong Kong Special Administrative Region of the People's Republic of China as 'specified territory'- purposes of the Section 90 of the Income-tax Act, 1961 (43 of 1961)
22/2010 - Dated: 7-4-2010 - Double taxation relief - Agreement for Avoidance of Double Taxation with Foreign Countries - Specified territories notified under section 90, Explanation 2
78/2009 - Dated: 12-10-2009 - Agreement for Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income between India and The Grand Duchy of Luxembourg
61/2009 - Dated: 12-8-2009 - Amendment in DTAA with French Republic
58/2009 - Dated: 16-7-2009 - Agreement for Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income between India and Tajikistan
49/2009 - Dated: 18-6-2009 - Agreement for Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income between India and Myanmar to be effective from 1-04-2010
33/2009 - Dated: 30-3-2009 - Section 90 of Income-tax Act, 1961 - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries with the Government of the Syrian Arab Republic
05/2009 - Dated: 7-1-2009 - Double Taxation Avoidance Agreement with Serbia
04/2009 - Dated: 7-1-2009 - Double Taxation Avoidance Agreement with Montenegro
96/2008 - Dated: 8-10-2008 - SECTION 90 OF INCOME-TAX ACT, 1961 - DOUBLE TAXATION AGREEMENT - AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH FOREIGN COUNTRIES - WITH GOVERNMENT OF JAPAN
91/2008 - Dated: 28-8-2008 - Tax on Foreign Income of Resident of India – Where income is subject to DTAA, the same shall be added to taxable income first and than relief shall be granted
70/2008 - Dated: 18-6-2008 - Agreement between the Government of the Republic of India an Government of the Republic of Botswana for the avoidance of double taxation
019/2008 - Dated: 5-2-2008 - Agreement between the Government of the Republic of India and the Government of Iceland for the avoidance of double taxation
005/2008 - Dated: 10-1-2008 - Amendment in Double Taxation Agreement with Finland - Exempting Interest paid to FINNVERA and Finnish Export Credit
282/2007 - Dated: 28-11-2007 - Amending the Agreement between the Government of the United Arab Emirates and the Government of the Republic of India for the avoidance of double taxation
277/2007 - Dated: 27-11-2007 - DTAA agreement between Kuwait and Republic of India
368/2006 - Dated: 15-12-2006 - Convention between India and Norway for the Avoidance of Double Taxation - Amendment in Article 13 relating to Royalties & Fess for Technical Services
287/2006 - Dated: 17-10-2006 - CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA FOR THE AVOIDANCE OF DOUBLE TAXATION-DTAA COMES INTO EFFECT FROM 1-11-06
186/2006 - Dated: 19-7-2006 - Amendment in DTAT with Japan notified from June 28
199/2005 - Dated: 20-9-2005 - Convention between the Government of the Republic of India and the Government of the Portuguese Republic for the dtaa and the prevention of fiscal evasion with respect to taxes on inco.................................
185/2005 - Dated: 18-7-2005 - AMENDMENT IN DTAA WITH SINGAPORE
157/2005 - Dated: 31-5-2005 - Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with foreign countries - With Slovenia
127/2005 - Dated: 31-3-2005 - Convention between the India and Hungary for the Avoidance of Double Taxation
023/2005 - Dated: 2-2-2005 - Amendment in in clause (b) of Para 1 of Article 15 of the Double Taxation Convention between India and Philippines
292/2004 - Dated: 8-12-2004 - Prevention of Fiscal Evasion with respect to Taxes on Income
271/2004 - Dated: 1-11-2004 - Agreement between the India and Sudan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income notified
258/2004 - Dated: 12-10-2004 - Convention between the India & Uganda for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income notified
257/2004 - Dated: 12-10-2004 - Agreement between the Malaysia and India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income notified
045/2002 - Dated: 20-2-2002 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries - With Ireland
004/2002 - Dated: 11-1-2002 - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with foreign countries - with Ukraine
35 - Dated: 7-2-2001 - Amending the Agreement between the Government of the Republic of India and the Government of the Swiss Federal Council u/s 90
34 - Dated: 7-2-2001 - Agreement between the Government of the Republic of India and the Government of the Kyrgyz Republic u/s 90
54(E) - Dated: 19-1-2001 - Modifications has been made in the Agreement notified by the said notification which are necessary for implementing the aforesaid Agreement between India and Belgium
753(E) - Dated: 16-8-2000 - Amendment in Notification No. G. S. R. 101(E), dated 1st March, 1990
650(E) - Dated: 10-7-2000 - Necessary for implementing the aforesaid Convention between India and France
542(E) - Dated: 16-6-2000 - Convention between the Government of the Republic of India and the Government of the Portuguese Republic for the avoidance of double taxation u/s 90
11273 - Dated: 15-3-2000 - Convention between the Government of the Republic of India and the Government of the Kingdom of Morocco for the avoidance of double taxation u/s 90
11231 - Dated: 8-2-2000 - Agreement between the Government of the Republic of India and the Government of the State of Qatar for the avoidance of double taxation u/s 90
11202 - Dated: 12-1-2000 - Second protocol to the convention between the Government of the Republic of India and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income u/s 90
11161 - Dated: 8-12-1999 - Convention between the Government of the Republic of India and the Government of the Hashemite Kingdom of Jordon for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income u/s 90
11160 - Dated: 8-12-1999 - Annexed Convention between the Government of the Republic of India and the Government of the Czech Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital u/s 90
11111 - Dated: 26-10-1999 - Convention between the Government of the Republic of India and the Government of the Republic of Trinidad and Tobago u/s 90
S. O. 693(E) - Dated: 30-8-1999 - Convention between the Republic of India and the Kingdom of the Netherlands u/s 90
11050 - Dated: 30-8-1999 - Convention between Republic of India and the Kingdom of Netherlands u/s 90
S. O. 166 (E) - Dated: 5-3-1997 - Agreement between the Government of the Republic of India and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes
0969(E) - Dated: 8-11-1989 - Agreement between the Government of the Republic of India and the Government of the United Arab Emirates for the avoidance of double taxation of income derived from international air transport
0853(E) - Dated: 25-9-1989 - Convention between the Republic of India and the Kingdom of Denmark for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
0812(E) - Dated: 4-9-1989 - Agreement between the Government of the Republic of India and the Government of the Union of Soviet Socialist Republics for the avoidance of double taxation of income
0792(E) - Dated: 29-8-1989 - Agreement between the Republic of India and the Islamic Republic of Pakistan for the avoidance of double taxation of income derived from International Air Transport
0626(E) - Dated: 15-6-1989 - Double Taxation Avoidance Agreement: Between India and the U. S. A.
1146(E) - Dated: 5-12-1988 - Agreement between the Government of the Republic of India and His Majesty's Government of Nepal for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
0857(E) - Dated: 12-8-1988 - Agreement between the Government of the Republic of India and the Government of the People's Democratic Republic of Yemen for the avoidance of double taxation of income derived from International Air Transport
0321(E) - Dated: 2-3-1988 - Supplementary Protocol modifying the agreement between the Government of India and the Government of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
80(E) - Dated: 8-2-1988 - Convention between the Government of the Republic of India and the Government of the Socialist Republic of Romania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
77(E) - Dated: 4-2-1988 - Agreement between the Republic of India and the Republic of Indonesia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
0756(E) - Dated: 9-9-1987 - Convention between the Republic of India and the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
0526(E) - Dated: 25-5-1987 - Agreement between the Government of India and the Government of Czechoslovak Socialist Republic for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income
0314(E) - Dated: 27-3-1987 - Convention between the Government of the Republic of India and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
0282(E) - Dated: 13-3-1987 - Convnention between the Government of Republic of India and the Government of the Hungarian People's Republic for the avoidance of double taxation with respect to taxes on income
002(E) - Dated: 1-1-1987 - Agreement between the Government of the Republic of India and the Government of Yemen Arab Republic for the Avoidance of Double Taxation of income derived from International Air Transport
1111(E) - Dated: 26-9-1986 - Convention 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 with respect to taxes on income
1108(E) - Dated: 25-9-1986 - Agreement between the Government of India and the Government of Canada for the avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income
0915(E) - Dated: 27-6-1986 - Agreement between the Government of India and the Government of the Kingdom of Thailand for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income
0608(E) - Dated: 8-4-1986 - Agreement between the Government of India and the Government of Italy for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income
0680(E) - Dated: 26-8-1985 - Agreement between the Republic of India and the Federal Republic of Germany for the Avoidance of Double Taxation with respect to taxes on income and capital
0665(E) - Dated: 20-8-1985 - Convention between India and Kenya for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income
0508(E) - Dated: 25-6-1985 - Agreement between the Government of the Republic of India and the Government of the Syrian Arab Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
0313(E) - Dated: 27-3-1985 - Agreement between the Government of India and the Government of Sultanate of Oman for the avoidance of double taxation of income derived from international air transport
0786(E) - Dated: 20-11-1984 - Convention between the Republic of India and the Republic of Finland for the avoidance of Double Taxation with respect to taxes on income and on capital
0419(E) - Dated: 31-5-1984 - Agreement between the Govt. of India and the Union of Soviet Socialist Republics for the avoidance of double taxation of income from the carriage of cargo
039(E) - Dated: 18-1-1984 - Agreement for Avoidance of Double Taxation of Income between the Govt. of the Republic of India and the Govt. of the Republic of Zambia
0920(E) - Dated: 26-12-1983 - Convention between the Government of the Republic of India and the Government of Mauritius for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains
0850(E) - Dated: 19-11-1983 - Agreement for Avoidance of Double Taxation of Income derived from International Air Transport between Govt. of India and the Govt. of Australia
0342(E) - Dated: 19-4-1983 - Convention for avoidance of Double Taxation between Republic of India and Republic of Sri Lanka
302(E) - Dated: 31-3-1983 - Agreement for avoidance of double taxation of income derived from nternational air Transport between the Govt. of the Republic of India and the Govt. of the State of Kuwait
0484(E) - Dated: 1-7-1982 - Convention between Socialist Peoples' Libyan Arab Jamahiriya and the Government of the Republic of India for avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income.
022(E) - Dated: 18-1-1982 - Agreement for avoidance of Double Taxation between the Govt. of India and the Govt. of Singapore
0612(E) - Dated: 23-11-1981 - Convention between the Govt. of India and the Govt. of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and capital gains
0559(E) - Dated: 16-10-1981 - Agreement between the Govt. of the Republic of India and the Govt. of the United Republic of Tanzania for the avoidance of Double Taxation and prevention of fiscal evasion with respect to Taxes on income
0286 (E) - Dated: 3-6-1980 - Agreement for avoidance of double taxation between the Govt. of the Czechoslovak Socialist Republic and the Govt. of the Republic of India on co-operation in shipping
0223(E) - Dated: 18-4-1980 - Agreement between Government of India and the Government of the United States of America
0584[E] - Dated: 22-10-1979 - Avoidance of Double Taxation between the Government of India and the Government of Finland
0282(E) - Dated: 27-4-1979 - Agreement between the Government of the German Democratic Republic and the Government of the Republic of India
S.O. 08(E) - Dated: 4-1-1978 - Agreement for avoidance of Double Taxation of income of Enterprises operating Aircraft between the Government of the Republic of India and the Government of Ethiopia
167(E) - Dated: 1-4-1977 - Double taxation and the prevention of fiscal evasion between Government of India and the Government of Malaysia
0899(E) - Dated: 26-11-1976 - Agreement between the Government of India and the Government of the United State of America for the avoidance of double taxation of income of enterprises operating aircraft
0514(E) - Dated: 30-9-1975 - Agreement for avoidance of Double Taxation of income of enterprises operating aircraft between the Government of India and Government of Afghanistan
0323(E) - Dated: 6-6-1975 - Agreement for avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income between the Government of India and the Government of Belgium
0671(E) - Dated: 30-11-1974 - Modified Agreement for Avoidance of Double Taxation between India and Japan
284 - Dated: 28-5-1973 - Agreement between Government of India and Imperial Government of Iran through exchange of notes for avoidance of double taxation of income of enterprises operating aircraft
1798 - Dated: 16-10-1970 - Modifying and Supplementing the Agreement between India and Japan for the Avoidance of Double Taxation
2363 - Dated: 30-9-1969 - Agreement between the Government of India and the Government of the United Arab Republic for the avoidance of double taxation
1552-53 - Dated: 28-6-1969 - Agreement Between the Government of India and the Government of the Republic of Lebanon for the avoidance of double taxation
588 - Dated: 5-4-1965 - Convention between the Republic of India and the Republic of Austria for the avoidance of double taxation