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Article 1 - Personal scope - New ZealandExtract New Zealand Agreement for avoidance of double taxation and prevention of fiscal evasion with New Zealand Notification 1 Whereas the annexed 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 has come into force on the 3rd December, 1986, on the notification by both the Contracting States to each other of the compliance of the constitutional requirements, as required by paragraph (1) 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) 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 : No. GSR 314(E), dated 27-3-1987 , as amended by GSR 477(E), dated 21-4-1988 and GSR 37(E), dated 12-1-2000 . Text of annexed convention, dated17-10-1986 The Government of the Republic of India and the Government of New Zealand, 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 - Personal scope - This Convention shall apply to persons who are residents of one or both of the Contracting States.
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