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Article 1 - PERSONS COVERED - ArmeniaExtract ARMENIA Armenia - Agreement for avoidance of double taxation and prevention of fiscal evasion with Armenia Whereas the annexed Convention between the Government of the Republic of India and the Government of the Republic of the Armenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has come into force on the 9th day of September, 2004 on date of the later of the notifications by both the Contracting States to each other, under Article 30 of the said Convention, of the completion of the procedures required by their respective laws for the entry into force 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. Notification No. 292/2004 [F. No. 503/5/96 - FTD], dated 8-12-2004 Annexure Convention 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 on Income The Government of the Republic of India and Government of the Republic of Armenia, desiring to conclude a convention 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, have agreed as follows : Article 1 : PERSONS COVERED - This Convention shall apply to persons who are residents of one or both of the Contracting States.
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