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Article 1 - Persons Covered - AustriaExtract AUSTRIA 1575. Agreement for avoidance of double taxation and prevention of fiscal evasion with Austria Whereas the annexed Convention 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 on income shall enter into force on 5th September, 2001, thirty days after the exchange of Instruments of Ratification as required by paragraph 2 of Article 28 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.- GSR 682(E), dated 20-9-2001. Annexure Convention 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 on income The Government of the Republic of India and the Government of the Republic of Austria, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, 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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