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Article 1 - Personal scope - MauritiusExtract MAURITIUS Agreement for avoidance of double taxation and prevention of fiscal evasion with Mauritius Whereas the annexed 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 and for the encouragement of mutual trade and investment has come into force on the notification by both the Contracting States to each other on completion of the procedures required by their respective laws, as required by 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) and section 24A of the Companies (Profits) Surtax Act, 1964 (7 of 1964) , the Central Government hereby directs that all the provisions of the said Convention, shall be given effect to in the Union of India. Notification : G.S.R. No. 920(E), dated 26-12-1983 . TEXT OF ANNEXED CONVENTION, DATED 24-8-1982 The Government of the Republic of India and the Government of Mauritius, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains and for the encouragement of mutual trade and investment: have agreed as follows : Chapter I - Scope of the convention ARTICLE 1 - Personal scope - This Convention shall apply to persons who are residents of one or both of the Contracting States.
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